2004 (10) TMI 226 - AT - Customs

Summary

Issues:
1. Validity of demand notices served for Anti-dumping Duty.
2. Interpretation of service of demand notices within the period of limitation under Customs Act.

Issue 1: Validity of demand notices served for Anti-dumping Duty
The appeals were filed against a common order by the Commissioner of Customs regarding demands of Anti-dumping Duty (ADD) on the assessee. The original authority rejected the contention that the demands were time-barred, based on previous court rulings. The first appellate authority also upheld this decision, leading to the present appeals by the assessee.

Issue 2: Interpretation of service of demand notices within the period of limitation under Customs Act
The case involved three demand notices for ADD on Ascorbic Acid cleared under different Bill of Entries. The key question was whether the demand notices were served on the assessee within six months from the dates of payment of duty as required by law. The records showed discrepancies in the dates of despatch and receipt of the demand notices, leading to a detailed analysis of each notice.

Analysis of Demand Notices:
1. Bill of Entry No. 14797: The demand notice was despatched after the period of limitation expired, making it time-barred. The claim that the notice was served a day after the expiry was not rebutted, resulting in the appeal being allowed.
2. Bill of Entry No. 12032: The notice was despatched before the expiry of the limitation period, and the argument that the date of despatch should be considered as the date of service was supported by legal provisions and court rulings. The appeal challenging this notice was dismissed.
3. Bill of Entry No. 25633: Despite the delay in serving the notice due to the addressee being out of station, it was deemed to have been served within the limitation period as per the Customs Act and General Clauses Act. The appeal against this notice was rejected.

The Tribunal's decision modified the impugned order based on the analysis of each demand notice, upholding some and allowing others based on the timelines and legal interpretations of service under the Customs Act.