Home Case Index All Cases Customs Customs + HC Customs - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 502 - HC - CustomsTime limitation of filing SCN - finalization of provisionally assessed Bills of Entry - report of the laboratory was received on 20.1.2012, whereas the show cause notice for assessment has been issued for 25.1.2017 - Final assessment on the basis of test reports received - Held that:- It is evident from the record that import of goods in the present case was made by the petitioner more than five years prior to the issuance of notice and provisional assessment. More than five years prior to issuance of show cause notice, even the representative samples had also been drawn and the test reports from the laboratory were received, but still the department thought it appropriate to sleep over the matter for five years. Issue as to what should be the reasonable time in the absence of statutory period prescribed in the Act for taking any action was considered by Hon'ble the Supreme Court in State of Punjab vs Bhatinda District Co-op. Milk P. Union Limited [2007 (10) TMI 300 - SUPREME COURT OF INDIA], wherein it was opined that five years would be the reasonable period in the absence of any time prescribed in the Act. The proceedings initiated by the respondents for framing of assessment are set aside - petition allowed.
|