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2015 (10) TMI 1981 - CESTAT NEW DELHI

2015 (10) TMI 1981 - CESTAT NEW DELHI - TMI - Confiscation of seized goods - delay in issuance of SCN - Imposition of penalty - Held that:- As per the provision of section 110 of the Customs Act 1962 a show cause notice can be issued within six months from the date of the seizure of the goods. In this case admittedly on 29.03.2006 goods were detained and released to the appellant under superdinama with the direction not to dispose of the goods till further order of the concerned officer. As per .....

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period of six months from the date of detention of the goods, therefore, the show cause notice is barred by limitation. Consequently, the proceedings initiated as per the show cause notice are quashed. With these terms, I hold that the goods cannot be confiscated beyond six months from the date of detention and redemption fine and penalty is not imposable on the appellant. With these terms, impugned order is set aside - Decided in favour of assessee. - Appeal No. E/1882/2008-EX(SM) - Final Order .....

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ed and given on Supardinama to the appellant. Later on vide letter dated 17.04.2006 it was proposed for seizure of the goods. Later on vide letter dated 25.09.2006 the goods were seized. Thereafter, on 27.11.2006 the show cause notice was issued for confiscation of the seized goods and imposition of penalty. The ld. Counsel for the appellant submits that in this case it is an admitted fact that goods have been detained on 29.03.2006 and later on seized on 29.05.2006. The show cause notice has be .....

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fter, if the assessee failed to provide documentary evidence, then goods can be seized. Therefore, it is only a procedure that first goods are to be detained and thereafter, if required goods can be seized and as per the section 110 of the Customs Act 1962 the show cause notice can be issued within six months from the date of seizure of the goods. 4. Heard the parties. Considered the submission. 5. As per the provision of section 110 of the Customs Act 1962 a show cause notice can be issued with .....

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om the date of detention of the goods i.e. on 29.03.2006 as held by the Hon ble High Court of Madhya Pradesh in the case of Vilayat Hussain Vs. UOI 1997 (95) ELT 19 (MP) wherein the Honble High Court has observed in para 14 as under: 14. From the facts narrated above, there is no manner of doubt that action of the Squad in sealing the five godowns and removing the books of accounts amounted to seizure within the meaning of Section 110 of the Act. Therefore, the limitation of six months has to b .....

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