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2020 (1) TMI 440 - HC - CustomsMis-declaration of value and description of goods - Base Oil - penalty u/s 112 of CA - finalization of provisional assessment - extension of time for adjudication of SCN - HELD THAT:- The DRI or the Custom Authorities, after the imported goods had been cleared from the custom area, had no authority to draw fresh samples on 28.01.2013 of such cleared imported goods from the factory premises in view of the provisions of Section 144 of the 1962 Act. In the absence of any extension of time after expiry of one year w.e.f. 28.03.2018 for adjudication on the Show Cause Notice dated 07.02.2014 (P-6), either under Section 28 Sub Section (9) or 9(A) of the 1962 Act, we hold that the impugned Show Cause Notice has lapsed. Petition allowed.
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