TMI Blog2011 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... e misrepresentation or suppression of facts at the time of import or export - When the Tribunal in its order dated 23.9.2005 has vividly held that no suppression of facts can be attributed to the assessee in relation to the excess quantity of scrap, this was not a fit case for invoking Section 114A of the Customs Act against the assessee The excess quantity has been arrived at on the basis of we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scertained 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 2005 which was disposed of vide order dt. 26.10.2010 as under :- 10. Section 28(1) (a) of Customs Act clearly says that in the case of any import made by any ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 finding showing that there is no suppression of facts made by the petitioner in relation to the excess quantity of scrap. In view of this matter, this Court is inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. The excess also stands admitted by Joint Director of the assessee s company. Since the excess was not declared to the Custom authorities, the extended period is available t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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