TMI BlogCEGAT’s order no. A/444/2000/MB (DB) dated 29-5-2000 in the matter of M/s. Dewan Chand Satyapal Aggarwal v. Commissioner of Customs, New DelhiX X X X Extracts X X X X X X X X Extracts X X X X ..... (Customs) on the subject cited above. The Board has examined the issue and decided that, ‘though our civil appeal in the case of Paramount Medicos , on similar issue was dismissed the order was a one line order of dismissal. We would have to take a chance and impress upon the Court that in the circumstances of such cases, limitation for violation of conditions, would start, from the last date of violation, preceding the initiation of proceedings, as advised by the Ministry of Law.’ I am directed to bring the Board’s views as expressed above, to your notice so that Show Cause Notices, Adjudication/orders are appropriately drafted in other pending or future cases. You are requested to ensure strict compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under which they had cleared the goods duty free. The importer was also asked to show cause against confiscation of the goods under section 111(O) and penal action under Sections 112 and 114A. The matter was adjudicated by the Commissioner of Customs (ACU). The importers were allowed to redeem the goods on payment of redemption fine of Rs. 2 Lakhs. A Customs duty demand of Rs. 14,80,943/- along with interest at the rate of 20% per annum from the date of clearance of the goods till the date of payment of duty under Section 28AB was also confirmed. Apart from these, a penalty of Rs. 32,47,446/- was also imposed under Section 114A of the Customs Act being the equal amount of duty determined under Sections 28(2) and 28AB of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest demanded under Section 28AB cannot therefore sustain. IV. Since Section 111(o) makes contravention of the provisions of the Act liable to confiscation which will include also the conditions under an exemption Notification issued under Section 25 of the act, we do not find that there is scope for contending that liability under Section 111(o) and for penalty under section 112 are not attracted in the instant case. In this case the following Question of law are involved : I. whether the time limits under section 28 would be applicable in case of contravention of conditions of Customs Notification. II. whether the show cause notice in such cases can be issued by DC/AC or it is required to be issued by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the failure on his part would result in his becoming disentitled to the duty exemption and thereby becoming liable to pay the duty on the imported goods. The provisions of Section 28 and the period of limitation provided therein would not apply to cases where the obligation was a continuous one. II. The show cause notice in this case was issued by Assistant Commissioner of Customs basically for non-fulfilment of condition of exemption Notification No. 64/88. The Assistant Commissioner is proper officer to issue show cause notice in such cases. The show cause notice under section 28 can be issued by the proper officer of Customs. The cause of action arises due to non-fulfilment of condition of exemption Notification No. 64/88. The Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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