TMI Blog2023 (5) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant prior to the date stated by them, i.e. 20.03.2020. Hon ble Supreme Court vide order dated 10.01.2022 in Suo Motu Writ Petition (C) No.3/2020 [ 2022 (1) TMI 385 - SC ORDER ] has observed that In cases where the limitation would have expired during the period between 15-3-2020 till 28-2-2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. In view of the above order of the Hon ble Supreme Court, it is found that the entire period of delay is covered by this order and effectively there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress fixing hearing on 15.7.2019, thus, the Respondent was aware of the new address. The Company through its Chief Financial Officer, Shri Neeraj Mundhra had also filed Application under RTI and the RTI order dtd. 17.8.2020 received by Shri Neeraj Mundhra indicates that the mode of dispatch by speed post was to old address and no acknowledgement was received and the Postal Authorities' endorsement was not available and date of dispatch is not available. The Applicants have received the Order-in-Original through their Customs Broker only on 19.3.2000 and the Appeal was filed under letter dtd. 11.8.2020. The period from 15.3.2020 till 28.2.2022 is excluded by the Hon'ble Supreme Court's Order dtd. 10.1.2022 in continuation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, I pass the following order: 19.1. I order confiscation of 15 MT IMIDACLOPRIO Tech imported vide B/E No. 8109288 dated 03.10.2012 having total value of Rs. 1,84,55,540/- u/s 111(d) of Customs Act, 1962. 19.2 Though the goods have already been released provisionally, hence covered by bond, I impose Redemption Fine of 2.20,00,000/- Lakhs (Rupees Twenty lakhs only) in lieu of confiscation. The RF is to be recovered in terms of condition of provisionally release under taken by the importer by way of execution of bond and Bank Guarantee. 19.3 1 impose penalty of 5,00,000/- Lakhs (Rupees Five Lakhs only) on Mis WCPL u/s 112(a)(i) of Customs Act, 1962. 19.4 I impose penalty of t. 5,00,000/- Lakhs (Rupees Five Lakhs only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.06.2019. If the letter fixing the personal hearing has been issued at their new address, then the reason for issuance of order-in-original at the old address cannot be justified. The order-in-original was received by them on 19.03.2020 through the Customs broker and the appeal was thereafter filed. As per the Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020 for the purpose of limitation, the period from 19.03.2020 to 29.06.2020 is to be excluded. To this effect is the order dated 10.01.2022 passed by Hon ble Supreme Court in Suo Motu Writ Petition (Civil) No.3/2020. 3.3 Learned AR reiterates the findings recorded in the impugned order. 4.1 We have considered the impugned order along with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, I on 22.6.2020 have filed Application under RTI to the CPIO Commissioner of Customs, NS-1, Sheva for obtaining copy of order dtd. 19.3.2019 and SCN with all relied upon documents. 5) I further state that M/s. Willowood Chemicals Pvt. Ltd. have not received copy of the order from Nhava Sheva Customs, but copy was received on whatt's up from Omkar Clearing Customs broker on 19.3.2020. 4.6 To buttress that claim, appellant sought following information under the RTI Act:- (a) Please inform the date of dispatch and address to which the order passed was dispatched to M/s. Williwood Chemicals Pvt. Ltd. (b) Please inform the mode of dispatch of the said order ie: whether by speed post, ordinary post, registered AD, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. (IV) It is further clarified that the period from 15-3-2020 till 28- 2-2022 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay) and termination of proceedings. 4.9 In view of the above order of the Hon ble Supreme Court, we find that the entire peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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