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2023 (9) TMI 970 - HC - CustomsDemand of duty foregone by the petitioner at the time of import of capital goods - SCN is time barred in as much as the imports was made by the petitioners as early as on 24.08.2004 - HELD THAT - The imported capital goods which were cleared on the strength of EPCG License issued by the authorities under the Foreign Trade (Development and Regulation) Act, 1992, can be confiscated by invoking the provisions of Section 125 of the Customs Act, 1962 - As several other issues arise for consideration the Impugned Show Cause Notice, there is no merits in challenge the Impugned Show Cause Notice as time barred. That apart, issue relating to time barred is always a mix question of law and facts. Therefore, the Impugned Show Cause Notice cannot be quashed under Article 226 of the Constitution of India. Writ petition dismissed.
Issues involved: Challenge to impugned Show Cause Notice demanding duty foregone at the time of import of capital goods, violation of Exemption Notification conditions, time-barred Show Cause Notice, penalty and interest u/s 112(a) and 111(o) of the Customs Act 1962.
Summary: The petitioners challenged the Show Cause Notice dated 28.12.2019 issued by the respondent demanding duty foregone at the time of import of capital goods under Bill of Entry No.673488 dated 24.08.2004, and to confiscate the capital goods for violating conditions of Exemption Notification No.55/03 dated 01.04.2003, along with penalty and interest u/s 112(a) and 111(o) of the Customs Act, 1962. The petitioners contended that the Show Cause Notice was time-barred as the imports were made in 2004 and the duty forgone was secured by a Bank Guarantee invoked in 2013. The Court considered arguments but found the writ petition lacking in merits. The imported capital goods cleared under EPCG License can be confiscated under Section 125 of the Customs Act, 1962, as clarified by the Supreme Court in a previous case. The Court held that the challenge to the Show Cause Notice as time-barred lacks merit, as it involves a mix question of law and facts. The petition was dismissed, granting liberty to the petitioners to reply to the Show Cause Notice within 30 days, with the respondent required to adjudicate and pass orders within 90 days from the date of receipt of the order.
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