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2016 (10) TMI 153 - CESTAT CHENNAI

2016 (10) TMI 153 - CESTAT CHENNAI - TMI - Condonation of delay - TRAs used for clearance of goods duty free - applicability of section 28 of the Customs Act, 1962 - levy of duty, interest and penalty - Held that: - the decision in the case of CC Vs. candid Enterprises [2001 (3) TMI 101 - SUPREME COURT OF INDIA] has been relied upon. It was held that when the fraud is apparent from the record, limitation should not be a barrier to give a burial death to such fraud. Therefore, delay was condoned. .....

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16 - Shri D.N. PANDA, Judicial Member and Shri Devender Singh, Technical Member Shri Satish Sundar, Adv., for the Appellant Shri R. Subramaniyan, AC (AR), for the Respondent ORDER It is the submission of the Ld. Counsel that according to the appellant there is no delay but as an abundant caution, application for condonation of technical delay of 585 days has been filed. It is submitted that when the goods were imported in terms of Bills of Entry dated 03.07.2006, 17.07.2006 and 31.07.2006 there .....

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t. Although, the adjudication was time barred, there was a levy of duty of ₹ 11, 46,976/- followed by interest and penalty under Section 112 of the Customs Act, 1962. 3. Appellant says that when the import was made it was not at all within its conscious knowledge about the fraudulent nature and character of the instrument. It availed the benefit of notification on good faith and bonafide. Therefore, section 28 is neither applicable nor any adjudication is permissible. So also, the confisca .....

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