TMI Blog2016 (3) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... t. - Matter remanded back - Customs Appeal No. 74 OF 2015 With Notice Of Motion No. 623 OF 2016 In Customs Appeal No. 74 OF 2015 - - - Dated:- 7-3-2016 - S.C. DHARMADHIKARI A.A. SAYED, JJ. For the Petitioner ; Mr. V. Sridharan, senior counsel with Mr. Prakash Shah, Ms.Lakshmi Menon, Mr. Jas Sanghavi and Ms. Shilpi Jain i/b M/s.PDS Legal For the Respondent : Mr. Vinay Sonpal with Mr. Jitendra B. Mishra ORDER P.C. : 1. After having heard both sides and perusing the copy of the order of the Tribunal, we are of the view that this appeal raises the following substantial questions of law : (1) Whether in the facts and circumstances of the case, the Hon'ble Tribunal was right in holding that extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the Revenue. The only issue that is being agitated before us by Mr. Sridharan is that while the Revenue proceeded to issue the show cause notice and adjudicate the case, it invoked section 28 of the Customs Act, 1962. 5. Thus, the Revenue alleged in terms of that provision that the extended period of limitation can be invoked for there is a willful misstatement or suppression of facts by the assessee. 6. Mr. Sridharan would submit that the very fact that when the Revenue brought the issue before the Tribunal and agitated it so also when the Tribunal considered the case of the assessee, there was a difference of opinion between the members deciding that appeal. The appeal was referred to a third member on the limited issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction of this Court. 9. Having heard the rival contentions, we find that in the initial order passed by the Tribunal where the Member (Judicial) and Member (Technical) differed, namely, that rendered on 17th June, 2013, the issue was squarely raised. In paragraph 5.1.3 the Tribunal finds that the assessee failed to fulfill the obligation and requirement of declaring complete description and specification whether the goods were alloy steel or non-alloy steel. According to the Tribunal, the correct description of the goods was not declared. The statements of the four officials and recorded under section 108 of the Customs Act, 1962, according to the Tribunal, contains an admission and that is how the Tribunal terms the act as misdeclarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. We clarify that we have kept all contentions open and merely because we have admitted this appeal and passed an order of remand or allowed it in the above terms, does not mean that any conclusive opinion is rendered or expressed by this Court. 12. In the light of the fact that the issue is pretty old and the Revenue has initiated proceedings for recovery, we would request the Tribunal to take this matter early and by giving it some priority. It should endeavour and dispose it off within a period of four months from the date of receipt of a copy of this order. 13. The appeal is, accordingly, disposed of. In view of the disposal of the appeal, the Notice of Motion does not survive and it is disposed of accordingly. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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