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2015 (5) TMI 803 - SUPREME COURT OF INDIA

2015 (5) TMI 803 - SUPREME COURT OF INDIA - 2015 (318) E.L.T. 576 (SC) - Duty demand - Invocation of extended period of limitation - Held that:- The limitation, at the relevant time, for issuance of show cause notice was six months. It is therefore clear that in terms of Section 28 of the Customs Act, 1962, the show cause notice issued to the respondents before the limitation period. However, the Department sought to invoke the aforesaid proviso on the ground that there was willful misstatement .....

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this purpose the complete statement of fact and the manner in which the imported goods were to be utilized was stated in the communication. After going through the same it was for the authorities to come to the conclusion whether goods could be treated for the purpose of ship repair or not. In no case it can be termed as willful misstatement/wrong declaration. On this ground alone the respondent is to succeed in these cases. - Decided against Revenue. - CIVIL APPEAL NOS. 9691-9693 OF 2003, CIVI .....

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jan Narain,Adv. ORDER In C.A.Nos. 9691-9693/2003 The order of the Tribunal reveals that it has decided the case in favour of the respondents/importers on merits and also on the ground that show cause notice issued by the Department claiming import duty was beyond the period of limitation and it was not a case where extended period of limitation could be availed by the Department under the proviso to Section 28 of the Customs Act, 1962. After hearing the matter at length we are of the opinion tha .....

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t in terms of Section 28 of the Customs Act, 1962, the show cause notice issued to the respondents before the limitation period. However, the Department sought to invoke the aforesaid proviso on the ground that there was willful misstatement and miss-declaration of the imports in the Bills of Entries which were filed by the respondents in clearing the goods. The misstatement/miss-declaration which is attributed is that though the imports were not meant for repairs, it was so stated in the Bills .....

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other than mere inaction conscious or deliberate withholding of information in manufacturing of new other vehicle as required before the extended period can be invoke the irrelevant. The proviso relating to the extended period under Section 21 of the Customs Act is similarly worded as the proviso under Section 11A(1) of the Central Excise Act. In the absence of anything to show that the importers, knew or had reason to believe that the activity would not amount to ship repair it is not possible .....

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t. It is not contended that the certificate issued to it is invalid. The licence has been renewed by the concerned authority subsequently omitting reference to MACE India. It is significant that 17 bonds out of 48 bonds executed by Moloobhoy have been discharged by the customs authority after accepting evidence of fitment of equipment on ships. The extended period of limitation therefore could not be invoked at all in respect of inputs by Dolphin Offshore Enterprises and could not have been invo .....

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