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2019 (8) TMI 1247 - AT - CustomsTime Limitation - Confiscation of ship - non-filing of Bill of Entry at the time of import - failure to obtain the registration - imposition of redemption fine and penalty as well - HELD THAT:- There is no dispute on the date of import which has been admitted by Revenue and recorded in the SCN i.e. 24.04.2003, the SCN was issued on 27.08.2008 and it is clearly after five years. According to Section 28, the maximum time limit for the issuance of the SCN is five years - In the present case, admittedly the SCN was issued after the period of five years, therefore, relying on the decision of M/S. USHA STUD & AGRICULTURAL FARMS (P) LTD. & OTHERS VERSUS CC, NEW DELHI [2011 (5) TMI 604 - CESTAT, NEW DELHI], since SCN has not been issued within a period of five years, the SCN itself is time bar and adjudication of such time barred SCN will not sustain. Appeal allowed - decided in favor of appellant.
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