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2019 (12) TMI 1147 - PUNJAB & HARYANA HIGH COURTTime limitation to frame assessment - finalization of provisionally assessed Bills of Entry, beyond a period of five years - Power of the Revenue to frame final assessment after the expiry of 5 years from the date of Bill of Entry - Section 18 of the Customs Act, 1962 - Valuation of imported goods - zinc skimming - HELD THAT:- This Court in case of M/S GUPTA SMELTER PRIVATE LIMITED VERSUS UNION OF INDIA AND ANOTHER [2018 (11) TMI 502 - PUNJAB AND HARYANA HIGH COURT] after noticing all the arguments of Respondents and relying upon judgment of this Court in the case of M/S GPI TEXTILES LIMITED VERSUS UNION OF INDIA AND OTHERS [2018 (9) TMI 25 - PUNJAB & HARYANA HIGH COURT] has held that final assessment under Section 18 of Customs Act, 1962 cannot be made after the expiry of five years from the date of bill of entry. Admittedly, in the present case Bills of Entry were filed 7-8 years back from the date of impugned notice(s) and neither there was any petition of petitioners pending before Competent Court nor was any stay of any court, thus there was no reason to withhold framing of final assessment. The Bills of Entry in question are having no concern with order passed by said order of Tribunal. Interestingly, the respondent did not raise this plea while earlier matter of petitioner company was adjudicated on identical issue by this Court, even though at that point of time also the position was same. The respondent-Department has taken this frivolous plea just to conceal their negligence/ incompetency and mislead this Court, which cannot be appreciated. Hence the said plea is rejected. The impugned notices for framing final assessment of provisional assessment are hereby quashed - petition allowed.
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