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2024 (3) TMI 364 - CESTAT NEW DELHIExtended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - DEPB Scrips issued to exporters as an incentive by the DGFT - goods claiming exemption no. 97/2009 - home consumption - HELD THAT:- We find that the position of law is that extended period of limitation u/s 28 can only be invoked only if the non-payment or short payment of duty is on account of ‘collusion, wilful misstatement or suppression of facts’ by the importer. None of these aggravating factors which will make extended period of limitation invokable in the case were alleged, let alone, established against the importer either in the SCN or in the order in original or the impugned order. Therefore, extended period of limitation could not have been invoked in this case and the demand itself is hit by limitation. It cannot therefore be sustained. Since the demand is not sustainable on limitation itself, it is not necessary for us to examine the demand on merits. The demand needs to be set aside along with the consequential order holding the imported goods liable to confiscation and the penalty imposed on the appellant. Thus, the appeal is allowed and the impugned order is set aside insofar as it pertains to the appellant herein.
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