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2016 (9) TMI 566 - CESTAT CHANDIGARH

2016 (9) TMI 566 - CESTAT CHANDIGARH - TMI - Served From India Scheme Scrip (SFIS) - wrong availing of benefit of exemption Notification No. 91/09-Cus dated 11.09.2009 - assorted wines, liquors, beers etc - assessment of bills of entry - Held that: - the goods imported by the licence holder and in the circumstance, on merit the appellant has not contravened the provisions of Notification No.91/09-Cus dated 11.09.2009 as the goods were not be transferred or sold. Also, the bills of entry has been .....

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. CC, Mumbai [2009 (2) TMI 20 - BOMBAY HIGH COURT] has been followed. - Invocation of extended period of limitation - malafide intention to evade payment of duty - Held that: - malafide intention of the assessee has not been established. In the show cause notice it was merely alleged that the appellant has taken the benefit of Notification No.91/09-Cus dated 11.09.2009 wrongly - extended period of limitation is not invokable. - Appeal allowed - decided in favor of appellant. - C/60013/20 .....

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a private bonded warehouse. It was held that during the period 11.3.2013 to 25.5.2015 the appellant had imported and cleared assorted wines, liquors, bear etc from the said bonded warehouse by wrongly availing the benefit of Notification No. 91/09-Cus dated 11.09.2009 by debiting Served From India Scheme Scrip (SFIS) issued paragraph 3.12 of the Foreign Trade Policy which was not in their own name but in the name of the third party service providers. Therefore, a show cause notice was issued to .....

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009. It is his further submission that the bills of entry were assessed wherein no mis-declaration of the goods was found, in the circumstance, without challenging the bills of entry, the show cause notice cannot be issued to the appellant. To Support this, he relied on the decision of Hon ble Bombay High Court in the case of Karan Associates vs. CC, Mumbai-2009 (236) ELT 23 (Bom.) and Ashoosons vs. CC, New Delhi-2009 (239) ELT 107 (Tri. Del.). Therefore, he submits that the impugned orders to b .....

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parties and considered the submissions. 6. We find that in this case, the appellant has filed bills of entry showing SFIS in the name of SFIS holder claiming the benefit of Notification No.91/09-Cus dated 11.09.2009 and thus bills of entry have been assessed wherein the name of SFIS holder has been written and a letter has been issued to the Deputy Commissioner by the Inspector for debiting the said bill of entry in the account of SFIs holder. It is also fact that the goods imported by the lice .....

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n of Hon ble Bombay High Court in the case of Karan Associates (supra) wherein the High Court has relied on the decision of Apex Court in the case of Flock (India) Pvt.Ltd.-2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd.- 2004 (172) ELT 145 (SC) to say that the assessment order passed on bill of entry is appealable order. 7. We also take note in the case Ashoosons (supra) again this Tribunal has observed as under:- 7.2 We do not agree with the observation of the Commissioner (Appeals .....

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