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TMI Blog2024 (9) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that a case was booked against M/s. Sun Enterprise in respect of imports sought to be cleared under Bill of Entry No. 4307675 dated 09.01.2014 filed with custom house through CHA M/s. Saarthee Shipping Company. The containers were found to contain contraband mainly cigarette valued at Rs. 6,84,00,000/- and the declared goods namely waste paper valued at Rs. 10,06,329/-. Further investigations revealed that Shri Amit Bhardwaj proprietor of M/s. Saarthee Shipping Company, Gandhidham had given job of clearance of the said consignment to be imported in the name of Sun Enterprises Ahmedabad to Shri Sunit Bhardwaj Director of M/s. Richies Cargo Logistics Private Limited the appellant. During a statement Shri Sunil Bhardwaj, Proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offence report before Hon'ble High Court of Gujarat through Special Civil Application No. 20744 of 2018. That the said appeal was disposed of by Hon'ble High Court by giving liberty to the appellant to file written submission only on the point of limitation in respect of the show cause notice issued on 06.12.2018 under Customs Act dated 03.03.2016 received by customs house Kandla on 08.11.2018 and let the issue of limitation be decided first. The said issue of limitation was decided by the commissioner treating the show cause notice dated 03.03.2016 as the offence report. It held that show cause notice issued under CBLR 2013 has been issued within the period of limitation starting with date of receipt (08.11.2018) of show cause notice unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll date and such order can not be sustained and is liable to be set aside". 6. In the instant case the appellant has obtained the investigation report issued by the office of the Commissioner of Customs- Kutch Commissionerate SIIB branch dated 17.10.2014, wherein the entire facts of the case are narrated and recommendation for initiation of proceeding against the appellant have been made. 7. The Appeal No. 10788 of 2021 relates solely to the issue of limitation in the order impugned in the said case. In para 17 of the order following has been stated :- "17. The CB has claimed that the Show Cause Notice has been issued after expiry of limitation period of 90 days from the date of receipt of the report. However I find that SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport, SCN dated 06.12.2018 was issued to the CB. 17. The CB has claimed that the Show Cause Notice has been issued after expiry of limitation period of 90 days from the date of receipt of the report. However I find that SCN F. No. S/43-29/SIIB/2013-14/Pt.I dated 03.03.2016 has been received by Custom House, Kandla on 08.11.2018 vide letter F. No. S/7- 81/CHA/Mundra/2015 dated 02.11.2018 and on the basis of which SCN F. No. S/7-64/CHA/2014 has been issued on 06.12.2018. So, considering the above, the date of receipt of offense report is 08.11.2018 and the dated of issuance of SCN to CB under CBLR, Regulation is 06.12.2018. Thus the SCN has been issued well under 90 days." Since, the investigation report, the offence report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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