2014 (8) TMI 879 - AT - Customs

Duty demand - Bar of limitation - According to the Revenue, the date of presentation of bill of entry is the date from which limitation will be counted. Assessee controverts the same saying that the date on which the assessment was completed that shall be the date to count limitation - Held that - Appellant is correct to say that the demand raised on a particular date may aggrieve him and that date gives rise to the cause of action against the consequence of assessment - In the absence of records of the lower authorities today before us, the matter is remanded to the Commissioner (Appeals) to call for the bill of entry and examine the date on which assessment was completed and the date on which assessment order was served on the assessee. Limitation shall be calculated from the date of service. If there was delay, delay may be condoned on the basis of facts and circumstances of the case - Matter remanded back - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI remanded the case to the Commissioner (Appeals) to calculate limitation from the date of service of assessment order, allowing for possible delay and based on the facts of the case. The appeal was disposed accordingly.