9911796707
TMI Blog1994 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that the Misc. Application has been filed seeking modification of the order of the Tribunal referred to supra on question of pure law and also on the basis of the statutory instructions issued by the Central Board of Excise and Customs under Section 2(34) of the Customs Act, 1962, the `Act for short. It was submitted that in the present case the show cause notice has been issued by Assistant Collector of Customs on 2-11-1993 proposing to levy duty for the period January 1989 to October 1992 by invoking the longer period in terms of the proviso to Section 28 of the Act. The learned Counsel submitted that the Board on 14-5-1992 issued a Circular that where duty has not been levied or has been short levied or has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates from the statutory Notification of the Board and also covered by the ruling of the co-ordinate Bench, the learned Counsel prayed that in the interests of justice similar order on grounds of consistency may be passed by this Bench by modifying the order and remanding the issue for de novo adjudication by the appropriate and competent authority under law. 3. Shri Prasad, the learned SDR submitted that even though there are certain Board s circulars earlier in point of time to the effect that the concerned Asstt. Collectors should make over the proceedings to the Collectors concerned for adjudication in situations where longer period of limitation is invoked, in the present case in as much as the show cause notice has been issued on 2-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HE ASSISTANT COLLECTOR, THE DEPUTY COLLECTOR, THE ADDITIONAL COLLECTOR OR THE COLLECTOR ETC.) DEPENDING UPON THE POWERS OF ADJUDICATION INSTEAD OF THE COLLECTOR OF CUSTOMS AS WAS THE POSITION HITHERTO (.) IT MAY, HOWEVER, BE NOTED THAT THOUGH AS A RESULT OF THE AFORESAID AMENDMENT THE ASSISTANT COLLECTORS/DEPUTY COLLECTORS OR ADDITIONAL COLLECTORS ARE COMPETENT TO ISSUE A SHOW CAUSE NOTICE FOR THE EXTENDED PERIOD OF FIVE YEARS, IT HAS BEEN DECIDED BY THE GOVERNMENT THAT NOTWITHSTANDING THE AFORESAID AMENDMENT, SUCH SHOW CAUSE NOTICES SHALL CONTINUE TO BE ISSUED AND THE CASES DECIDED BY THE COLLECTORS ONLY (.) IT IS REPEATED THAT THE STATUS QUO SHOULD BE MAINTAINED FOR ISSUING SHOW CAUSE NOTICES AND DECIDING CASES INVOLVING THE EXTENDED PERI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation instead of the Collector of Customs as was the position hitherto. Though as a result of aforesaid amendment, the Assistant Collector/Deputy Collector/Additional Collector are competent to issue a show cause notice for the extended period of 5 years it has been decided by the Government that, notwithstanding the aforesaid amendment, such show cause notices shall continue to be issued and cases decided by Collectors only. It is further clarified that these instructions will also apply to cases where demand is raised within the normal period of 6 months under Section 28 of the Customs Act. In other words where duty has not been levied or has been short-levied or has been erroneously refunded because of collusion, wilful misstatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-1993, following the Boards Circular No. 3/92, dated 14-5-1992 aforesaid has observed as under : Heard both sides on merits with the consent of both sides. At the outset it was claimed by the Ld. Advocate that the case was adjudicated after 14-5-1992 and it involved an allegation of fraud and hence in terms of Boards Circular No. 3/92, dated 14-5-1992 such S.C.N.(s) were to be adjudicated by the Collector whether the period involved was within six months or involved the longer period of five years. He, therefore, stated that the order of the Addl. Collector was without jurisdiction. Since after 14-5-1992, Addl. Collector was not Collector". Learned SDR conceded the point. The appeal is accordingly allowed by way of remand and the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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