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M/s Durga Trading Company Versus CC (Imports) , Chennai

2015 (3) TMI 1081 - CESTAT CHENNAI

Evasion of anti dumping duty - investigation could not be completed due to non-coperation of the persons involved in the import - Invocation of extended period of limitation - whether the extension allowed for issuance of SCN by another six months till 04.09.2014 in respect of the seized goods covered under Bill of Entry No. 2494047 dated 21.06.2013, is valid or otherwise - Held that:- reason explained above appears to be genuine and deliberately the appellants were not cooperated to the summons .....

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t find any infirmity in the Order of the Commissioner extending the time lime for another six months for issuance of SCN. Accordingly, the impugned order is upheld - Decided against assessee. - Appeal No. C/40606/2014 - Final Order No. 41078/2015 - Dated:- 26-3-2015 - R Periasami, Member (T) For the Petitioner : Shri Hari Radhakrishnan, Adv For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per R Periasami The appellant filed this appeal against the order of the Commissioner (Customs) dated .....

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M/s. Xpress Impex and the persons detained were not co-operative and summons were issued by DRI. Since the investigation could not be completed due to non-coperation of the persons involved in the import, DRI requested the Commissioner of Customs, Chennai, seeking extension of time for issue of show cause notice under Section 110(2) of the Customs Act, 1962. The Commissioner issued a show cause notice dated 18.02.2014 to the appellant on the proposal of such extension of time and after following .....

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nd the SCN there was no reason for extension of time to issue SCN. He relied on the Order dated 05.01.2015 issued by the Addl. Chief Metropolitan Magistrate, where the Lower Court has held that the appellant had cooperated with DRI and the Court rejected the complaint and acquitted the accused from all the charges under Section 174 IPC read with Section 108 of Customs Act, 1962. He further submitted that regular SCN has already been issued and the appellants have already replied to it and the fi .....

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4047 dated 21.06.2013, is valid or otherwise. I find at Para-10 of the adjudicating authority has brought out the reasons for extension of time for issuance of SCN, which is reproduced as under:- "10.In this regard, it is also pertinent to state that Shri Vikas Jain has, in all, imported nearly 18 consignments of PVC flex banners in the name of 4 IECs as stated above, which need to be probed before issuing any notice to them regarding the confiscability or otherwise of the goods so imported .....

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