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2017 (8) TMI 433 - HC - CustomsMaintainability of petition - adjustment towards antidumping duty on the imported goods - time limitation - Section 28 of the Customs Act - Held that: - Admittedly the said amount was adjusted by making voluntary payment along with others by the Petitioner though it was time barred. The law is settled that the Revenue Department/Authorities are not required to issue a demand beyond 5 years period under Section 28 of the Customs Act. By impugned order dated 30.05.2016, the said amount is adjusted towards antidumping duty on goods imported apart from the other order. The Settlement Commissioner, while passing the final order on Petitioner's Application in para 2.2 referring to Chart even noted the four bills of entry beyond the period of 5 years including the issue in question. Therefore, having once noted, there was no question of appropriation of this amount by the SNC. The Petitioner's voluntary deposit, in no way, can bring the said amount within the purview of 5 years period so prescribed. The position of law of Bill of Entry beyond the period of 5 years is clear. Therefore, on this sole ground, we are inclined to consider the case of the Petitioner as contended - The bar of Section 127J needs to be considered from the point of the authority in question. But, in view of above observation on admitted position on record, as case is made out, we are inclined to invoke Article 226 of the Constitution of India, in the present case. The parties cannot be remedyless if case is made out. The Petitioner has no other alternative and efficacious remedy and as the writ petition against such order passed by the Settlement Commissioner in Settlement cases is maintainable - petition maintained.
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