Home Case Index All Cases Customs Customs + AT Customs - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 392 - CESTAT, BANGALORECollusion on part of departmental officers – Defective SCN - – Exemption under Notification 20/99-Cus., denied on the ground that condition that imported goods (Crude sunflower ol/soyabean oil imported at concessional rate of duty) to be used for refining not fulfilled and such goods diverted in violation of relevant rules - When the facts of verification/cancellation of bond by the departmental officers and the result of departmental investigation are put together, one cannot but infer that prima facie, there is collusion on the part of the departmental officers. If there is collusion, the longer period can definitely be invoked. In that case, the concerned departmental officers also should have been implicated in the Show Cause Notice. Only then the longer period can be invoked. In this case, no Show Cause Notice had been issued to the departmental officers. In fact, the investigation of the department ought to have covered even the concerned departmental officers. When there is clear acquiescence of the departmental officers, in our view, they all should have been made parties to the Show Cause Notice. This has not been done. To put it otherwise, suppression of facts/mis-declaration, etc, cannot be alleged, as the departmental officers were kept informed of the receipt of goods by the appellants. – Very serious and fatal flaw in Show Cause Notice – larger period not invocable– Impugned order is set aside – Appeals allowed
|