TMI Blog2019 (2) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... rials, but today this is a matter of pure conjecture and surmises. We do not wish to indulge into any guesswork for the substantive conclusion of the Tribunal in the impugned order is non-appealable. Once the Revenue was unable to substantiate its pleas and arguments before this Court on merits, then, the Tribunal was not required to render any finding on the point of limitation strictly. Appeal dismissed - decided against Revenue. - CUSTOMS APPEAL NO. 7 OF 2017 WITH NOTICE OF MOTION NO. 924 OF 2017 IN CUSTOMS APPEAL NO. 7 OF 2017 - - - Dated:- 31-1-2019 - S.C. DHARMADHIKARI M.S. KARNIK, JJ. Mr. Pradeep S. Jetly for the Appellant. Mr. Prakash Shah with Mr. Jas Sanghvi i/b PDS Legal for the Respondent Nos.1, 3 to 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of section 28(2) proviso of the Customs Act, 1962, can be invoked and have been rightly invoked. Our attention is invited to the allegations in the show cause notice which, according to Mr. Jetly, lists out the particulars of suppression of fact / fraud. Hence, the cryptic finding in paragraph 36 of the impugned order clearly gives rise to a substantial question of law. 5. Mr. Prakash Shah appearing on behalf of the assessee would submit that the substantive finding of the Tribunal in allowing the appeal is based on the judgment of this Court rendered in the case of USMS Saffron Company vs. The Commission of Customs, ACC. The Tribunal s order in this case has been upheld and the Revenue s appeal has been dismissed. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish to indulge into any guesswork for the substantive conclusion of the Tribunal in the impugned order is non-appealable. 9. Presently, the Tribunal found that the issue raised in this Appeal of the assessee is identical to that raised and dealt with by this Court in the case of USMS Saffron Co. Inc. (supra). Once the Revenue was unable to substantiate its pleas and arguments before this Court on merits, then, the Tribunal was not required to render any finding on the point of limitation strictly. The Tribunal has found that the issue is squarely covered against the Revenue and in favour of the assessee by the judgment of this Court in the case of USMS Saffron Co. Inc. It is on merits the show cause notice and the order confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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