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1996 (10) TMI 81 - SC - CustomsWhether the element of deliberate or conscious omission had been established? Held that:- The Tribunal has by the impugned order rightly come to the conclusion that the communication of 22-7-1985 does not purport to be "a show cause notice" and the two demand notices cannot be construed as show cause notices as envisaged by the Act. It has further taken note of the fact that the two demand notices do not refer to any suppression of facts. On the question of suppression the Tribunal notices that there is no material tendered by the Department to indicate that there was any attempt on the part of the assessee to deceive the Government or induce the authorities to release the goods notwithstanding the expiry of the period of the exemption notification. The Tribunal notices that there is no active concealment: it rightly states that suppression envisages a deliberate and conscious omission to state a fact with the intention of deriving wrongful gain. the presentation of the Manifest to the Customs Authority could be effected before or after the arrival of the vessel and in the instant case the Manifest had been effected after the arrival of the vessels. Therefore, the authorities were also aware that the vessel had arrived after 31st December, 1983, the last date for availing of the benefit of the exemption notification. The Tribunal, therefore, also came to the conclusion and in our opinion rightly, that the element of deliberate or conscious omission had not been established and, therefore, even on that count it did not uphold the Department's contention. We see no reason to take a different view. Appeal dismissed.
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