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2018 (10) TMI 396 - HC - CustomsClandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - case of appellant is that demand based solely on the statements of the Director of the Company, which was, later on retracted - time limitation. Held that:- The Director of the Company had categorically stated in his two statements that such goods were sold in the market to one Iqbalbhai. The second of these two statements was recorded nearly eight months after the raid. Partial retraction of this statement came much later. In such statement also, the assessee admitted partial diversion of the goods. The details and whereabouts of Iqbalbhai could not be provided by him - Both the Commissioner (Appeals) and the Tribunal were of the opinion that the statements of the Director recorded by the raiding party were in terms of Section 108 of the Customs Act, which was admissible in evidence. The entire issue is, thus, based on appreciation of the materials on record. No question in this respect arises. Time Limitation - Held that:- This ground also has no merits - When the show cause notice was issued beyond a period of one year from such visit, which is the normal period of limitation, the Tribunal and the High Court held that such notice was time barred - the Department could not establish that there was any suppression of fact/s or fraud on the part of the assessee. Appeal dismissed.
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