TMI Blog2015 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Therefore in the light of the decision in Costa Foods v. CC - [1988 (7) TMI 296 - CEGAT, NEW DELHI], which has been upheld by the Supreme Court in Ram Narain Bishwanath - [1996 (12) TMI 76 - SUPREME COURT OF INDIA]. The proceedings in Mumbai Custom House is not sustainable as same is beyond jurisdiction. Further, I find that the show cause notice has been issued by invoking the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in lieu of confiscation. 2. The brief facts of the case are that a search took place in the premise of M/s. Tina Sales Agency, one of the appellant before me wherein velvet cloth was found which they stated that have been imported the same from other appellant namely Shri Adarsh Veer Jain and others. Today I am concerned about only two appellants before me. In the statement, Shri Adarsh Vee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on both the appellants. Aggrieved from the said order of imposition of penalty, the appellants are before me. 3. None appeared on behalf of the M/s. Tina Sales Agency but representation has been made on behalf of Shri Adarsh Veer Jain. Therefore, appeals are taken up for disposal. 4. It is submitted by the counsel for the appellant that the impugned goods have been imported at Chennai port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an intent to evade duty. Therefore, the show cause notice is barred by limitation. In these circumstances, he prayed that penalty on the appellant is not imposable. 5. On the other hand, ld. AR reiterates the finding in the impugned order. 6. Considering the submission made by both sides, I find that in this case import took place at Chennai port and the customs authorities at Chennai had c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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