TMI Blog2019 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal while issuing the final order. Hence, there is no error apparent on record. Application of ROM dismissed. - Application No. C/ROM/30432/2018 in Appeal No. C/51/2009 - M/30112/2019 - Dated:- 21-2-2019 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri M.V.S. Prasad, Advocate for the Appellant. Shri C. Mallikarjun Reddy, Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued on 8.11.2007 which is clearly beyond the normal period of limitation. It is further observed that on perusal of bills of entry the appellant has declared the goods to be billiard cloth which is not a specific entry in the Customs Tariff Act and is conceivably nothing but fabric which was claimed to be meant for a specific use as fitment on sports equipment. No diligent asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly one bill of entry dated 5.10.2007 was upheld and the demand of duty in respect of the remaining bills of entry was set aside. 3. The application for rectification of mistake states that bill of entry dated 10.5.2007 is within six months of the show cause notice which was issued on 8.11.2007 and hence this should have been held to be within the normal period of limitation. The application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y dated 10.5.2007 being within the normal period of limitation of the show cause notice dated 8.11.2007 is concerned, learned counsel submits that date of show cause notice is not the date of issue as per Customs Act, 1962. He submits the copy of the TR-6 challan showing the date on which the duty was paid with respect to this bill of entry as on 10.5.2007. Therefore, the demand of duty within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, there is no error apparent on record. If the revenue is aggrieved by the final order, they can appeal to any higher judicial forum. Insofar as the bill of entry dated 10.5.2007 is concerned, the application for rectification of mistake has not supported through any evidence that the show cause notice dated 8.11.2007 was served on or before 9.11.2007 within 6 months from the date of paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
