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2016 (4) TMI 880 - CESTAT CHANDIGARH

2016 (4) TMI 880 - CESTAT CHANDIGARH - 2017 (346) E.L.T. 487 (Tri. - Chan.) - Period of limitation - Imposition of redemption fine and penalty - Section 114AA of the Customs Act, 1962 - Misdeclaration of goods - Imported Tungsten Carbide Rods and Bits in the name of alloys steel melting scrap of mixed grade, seized and released provisionally - Held that:- it is the case of mis-declaration and therefore the show cause notice can be issued within a period of five years from the date of findng mis- .....

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kh under section 114AA of the Customs Act, 1962. 2. The facts of the case are that DRI received an intelligence that the appellant was importing Tungsten Carbide Rods and Bits concealed in the consignments of High Speed/Alloys Steel Melting Scrap imported by them from USA and UAE which were not declared in their import documents, deliberately with an intent to evade customs duty. On the basis of intelligence, DRI examined two consignments of the appellant were seized. On examination of the goods .....

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0 dated 5.10.2010 142 kgs of Tungsten Carbide Bits recovered which were not declared in the bill of entry and were concealed in the consignment of High Speed/Alloys Steel Melting Scrap. The goods were seized and the seizure memo was issued. Various statements were recovered. After investigation, it was revealed that the appellant has imported two consignments of Tungsten Carbide Rods/Bits concealing in their regular consignment of Alloy Steel/High Speed Steel Melting scrap mixed grade. Therefore .....

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the Commissioner (Appeals) reduced the redemption fine to ₹ 8 lakh and penalty to ₹ 10 lakh respectively. Aggrieved with the said order, the appellant is before me. 3. Learned Counsel for the appellant submitted that in this case the goods were seized by DRI on 02.09.2010 and 18.10.2010 whereas the show cause notice was issued on 20.07.2012 which is beyond the time limit prescribed under section 110 of the Customs Act, 1962, therefore, the extended period of limitation was not invok .....

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on of India-2013 (287) ELT 3 (Del.). He further submitted that provisional release of the goods does not relate to issue of show cause notice within prescribed limit of six months. He also submitted that the show cause notice can be issued within one year and the period of one year can be read as five year in case of mis-statement, suppression and fraud. He further submitted that the fact of importing of goods was within the knowledge of the department since 7.9.2010 and 27.9.2010 declared the i .....

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