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2018 (3) TMI 1506 - HC - CustomsValidity of SCN issued after 12 ˝ years from the date of the assessment - Time limitation - The allegations of the petitioner are that, after 18 years from import and provisional assessment order, the Assistant Commissioner, Customs, issued a letter, in which it is stated that the petitioner should attend the personal hearing for finalizing the subject Bill of Entry - case of Revenue is that what the authorities have done is a continuation of the action initiated under Section 18. Held that: - the process under Section 18 was finalized as per the endorsement and orders of 24th September, 2004, reproduced above. Thereafter no SCN was issued when the duty allegedly became due and payable and within the time stipulated by law. Thus, if the duty was not levied, but, leviable, then, the requirement in law and particularly Subsection (1) of Section 28 was to issue the SCN and within a period of six months from the relevant date - Admittedly, no such SCN is found in the file. Once, there is no such SCN found in the file, then, there was no sanction in law to make an Order-in-Original, particularly, after the period of nearly 18 years from the date of filing of the Bill of Entry and 12 ˝ years from the date of the assessment, as contemplated by Sub-sections (1) and (2) of Section 18. Throughout the petitioner has been demanding and issuance of the show-cause notice and furnishing a copy thereof to him. That requirement in law being not fulfilled, we do not think that we should relegate the petitioner to any alternate remedy to challenge the impugned order. The impugned order is ex-facie illegal and without jurisdiction - petition allowed - decided in favor of petitioner.
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