TMI Blog2020 (5) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... id section. But the show cause notice itself has alleged the suppression of facts on part of the exporter. The same has even been confirmed by the original adjudicating authority as in Para-21 of the order dated 04.06.2015 it is appreciated that the non-disclosure of the technical characteristics as a consciously done at of the exporter. When this order was challenged before the Hon'ble High court in para-6 of the order by high court, the commissioner's view that DFI licences were obtained by suppression and distortion of facts has been observed with no contrary finding to the said observations. From the record, no other reason found to differ from the said observations of suppression and distortion of facts and the act being a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice bearing no. 556 dated 21.06.2013 was served upon the Appellant observing the contravention on part of Appellant exporter for the provisions of para 4.55 point 3 hand book of restructure volume 1(2004-2009)/ volume 1 of FTP 2009-2014 which enjoined the exporters to disclose technical characteristics, quality and specifications of the essential oil said to have been used in manufacture of Paan Masala/Gutka in their shipping bills at the time of export and thereafter while applying for the duty free import authorisation (DFA licences) under chapter 4 of Foreign trade policy 2004 to 2009. Accordingly, the confiscation of goods the imposition of penalty upon the Appellant was proposed. The proposal was confirmed by the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal as is apperent from para 19 of the said order of Hon ble High Court At this stage, grounds of appeal are perused. There is no other issue as has been raised by the Appellant then the merits/facts/circumstances as were required for the adjudication of the aforementioned two issues except that in para 23 thereof the issue of bar of limitation has been raised on the ground that no ingredients of section 28 of the Customs and Excise Act has been invoked. No doubt the show cause notice in the present case has been issued after a period of expiry of two years as mentioned in the said section. But the show cause notice itself has alleged the suppression of facts on part of the exporter. The same has even been confirmed by the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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