9911796707
TMI Blog2011 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was initially disposed of vide the Final Order No.1321/05 dt. 23.9.05 by upholding duty demand of Rs.5,35,066.48 on excess quantity of 182.7083 MTs of scrap ascertained on the basis of weighment slips, less 2% allowance, but setting aside penalty imposed under the provisions of Section 114A of the Customs Act, 1962. The importer moved the Hon ble Madras High Court by filing W.P.No.10587 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t limitation period if the person commits the misrepresentation or suppression of facts at the time of import or export. But in the present case, the order passed by the Tribunal clearly gives a finding that the petitioner has not committed a suppression of facts in relation to the excess quantity of scrap. Therefore, the period of limitation cannot be more than six months as there is a clear cut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act or not. The said exercise shall be done within a period of three months from the date of receipt of copy of this order. With this limited relief, the writ petition is disposed of. No costs. 2. We have heard both sides. We find that the excess quantity has been arrived at on the basis of weighment slips and transportation charges were paid by the assessees on the basis of such slips. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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