2025 (2) TMI 1121 - AT - Customs

Invocation of extended period of limitation - suppression of facts or not - importation of melting scrap without a proper inspection certificate - HELD THAT - From the documents placed on record it is found that the appellant upon import had filed various Bills of Entry right from 09.04.2003 and the last presentation of such Bills of Entry was dated 04.06.2003 though it is undisputed that the imports were made against different DEPB licenses. The date of Show Cause Notice as noted supra is 19.12.2005 which is clearly beyond two years moreover in the SCN strangely the Authority has only proposed to raise the demand under provisions of Section 28 (1) ibid. Hence the findings of the Original Authority in the Order--in--Original as well as the First Appellate Authority in the impugned Order-in-Appeal insofar as invoking of extended period of limitation is concerned is clearly beyond the SCN and hence the impugned order cannot sustain. Conclusion - The demand proposed in the Show Cause Notice is time-barred as it was issued beyond the normal period for such demands. The appeal stands allowed on limitation alone. The demand if any for the normal period stands confirmed. The appeal is disposed of.

Summary

The appellant is challenging an order regarding the importation of melting scrap without a proper inspection certificate. The issue of the extended period of limitation is contested, with the appellant arguing against its invocation without justification. The Tribunal finds that the demand proposed in the Show Cause Notice is time-barred, as it was issued beyond the normal period for such demands. The appeal is allowed based on the limitation issue alone, with any demand for the normal period confirmed. The decision was pronounced on 27.02.2025.