9911796707
TMI Blog2012 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 was issued for denying the benefit of the above mentioned Notification in respect of the goods imported during the year 2007-2008 by invoking the extended period of limitation on the ground of suppression with intent to evade payment of duty. 4. The applicant made import of catalysts and claimed the benefit of Notification No. 97/2004-Cus. as amended. The goods were cleared by granting the benefit of the Notification as the applicant is having valid licence under the EPCG scheme, issued by the DGFT. The show cause notice was issued on the ground that Notification 97/2004-Cus. is amended vide Notification 72/2007 dated 21.5.2007 whereby the consumables were omitted from the benefit of the Notification. The Revenue is of the view that cata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled for the benefit of the Notification. 6. The applicant strongly argued on limitation on the ground that as the applicant was declaring in the bills of entry specifically catalysts and claiming the benefit of the Notification under the licence issued by the DGFT and the goods were cleared by granting the benefit without any objection, therefore the allegation of suppression with intent to evade payment of duty is not sustainable hence the whole demand is time barred. 7. The contention of the Revenue is that Notification No.97/2004-Cus. dated 17.9.2004 grants exemption to the specified goods from payment of customs duty subject to the condition that the goods imported are covered by a valid licence issued under the EPCG scheme. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice nor in the adjudication order. The appellant also relied upon the communication between the Directorate of Revenue Intelligence and the Commissioner of Customs to show that due to constraints in the EDI system, all the bills of entry assessed under Notification No.97/2004-Cus. show '1' for all kinds of assessments under the EPCG scheme and it does not allow entering any other digits. 9. The Revenue also submitted that if there is any constraints in the EDI system, the applicant should have declared that the same as spares for replacement. 10. We find that the Revenue wants to deny the benefit of the Notification on the ground that catalysts are consumables. This is the allegation in the show cause notice as well as in the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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