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TMI Blog2017 (9) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... ense that is on or before 20.4.2001. The appellants had utilized the license for value of Rs. 24,19,70,855/-. Even though they fulfilled export obligation to the tune of Rs. 32.58 crores upto 20.4.2001, the export obligation fell short quantitatively. The appellant sought extension of time for fulfilling the export obligation, however, no extension was granted. Against this, the appellant approached the Hon'ble High Court of Madras by way of writ petition for extension of time but the same was dismissed. In the meantime, on 11.10.2003, the departmental officers visited Unit II (EOU) of the appellant for verification of documents. It emerged that the appellant had declared value of export made through Unit I as Rs. 3.76 crores and had catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of the Customs Act, 1962." 2. In adjudication, the Commissioner of Customs vide impugned order dated 11.5.2005, inter alia, held that the appellants had availed double benefit claiming clearance in respect of 17 shipping bills for fulfilling export obligation. The order is as follows:- "(a) I hold that M/s. ACML I (DTA Unit ) have imported raw materials under DEEC Scheme without payment of duty and the goods exported in question were manufactured in their 100% EOU (Unit II) (b) I hold that M/s. ACML have availed double benefit of claiming the value of clearance in respect of 17 shipping bills as mentioned in the Annexure (enclosed) for fulfilling export obligation under the DEEC Advance License held in the name of their Unit I (DTA) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 29.12.2004. The visit of the officers was on 11.10.2003 on which date they had caused verification of the documents. She also submits that they an amount of Rs. 10,69,643/- confirmed in the impugned order had already been paid by them under protest on 17.10.2003. In the circumstances, the show cause notice ought to have been issued within the period of limitation from that date. However, the same having been issued more than one year i.e. on 29.12.2004, is therefore hit by limitation. 5. On the other hand, ld. AR Shri B. Balamurugan supports the adjudication. 6. From the facts on record, it is evident that although value-wise the appellants had fulfilled 122.25% of export obligation, however, they had fallen short in respect of qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble High Court of Madras in the case of Commissioner of Customs, Chennai Vs. Lalchand Bhimraj 2013 (297) ELT 358 (Mad.) wherein duty was paid on 1.6.2000 and the show cause notice was served on imported on 2.12.2000. It was held that the notice was time-barred. The relevant portion of the judgment is reproduced below:- "8. Thus, the Revenue sought to support its contention on the strength of the decision of the Kerala High Court cited supra, which persuaded the adjudicating authority to hold that the demand was well within the time limit. A reading of Section 153 clearly points out various clauses which are recognised under the Act for the purpose of serving notice or for decision or to issue summons. It contains nothing about limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance placed on the decision of the Kerala High Court is concerned, we do not find that Revenue could draw any assistance from the said decision by making reliance on Section 28 of the Customs Act. It may be relevant to point out that similar contention taken in respect of other two bills of entry are not under challenge before this Court. When the Revenue had accepted the two other bills of entry, on the same line of arguments, we fail to understand the logic in challenging the order of the Tribunal in respect of one bill of entry, which was the subject matter in one of the appeals before the Tribunal. 10. In any event, for the reasons stated above, we have no hesitation in rejecting the plea of the Revenue. Accordingly, the above Civ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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