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TMI Blog2013 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... okable. In this case, admittedly, the goods were assessed on 13.2.2003 and show-cause notice has been issued on 4.9.2003 which is beyond the normal period of limitation. Therefore, the impugned show cause notice is barred by limitation. As the proceedings against the assesses are barred by limitation, therefore, there is no question of demand of duty and penalties against the assesses. Thus set aside the impugned order and allow the appeals of the assesses. - APPEAL NO.C/216, 340, 769 & 770/08-Mum - Final Order Nos. A/427-430/2013-WZB/C-I(CSTB) - Dated:- 27-2-2013 - Mr. Ashok Jindal and Mr. S. K. Gaule, JJ. For the Appellant: Shri Sanjay Agarwal, Advocate For the Respondent: Shri Amand Shah, Addl.Commr. (A.R.) JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued modifying the penalty imposed on Shri Harish G.Bhulchandani from Rs. Three lakhs to Rs. One lakh and imposing penalty of Rs Two lakhs on M/s. Warren Trading Pvt.Ltd. under Sec.112(a) of the Customs Act, 1962. Against this order, both Revenue as well as the assesses are before us. 4. Ld. Addl. Commr.(A.R.) appearing on behalf of the Revenue submits that the impugned order is bad in the eyes of law as the same is non speaking and penalties have been imposed by way of corrigendum under Sec.112(a) of the Customs Act instead of imposing under Sec.114A of the Customs Act, 1962. Therefore, the impugned order should be set aside and the matter should be remanded back to the adjudicating authority for fresh consideration. 5. On behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description in the invoice and on first check, sample was drawn and sent to Textile Committee approved by the Government of India, Ministry of Textile. The test report was obtained and on the basis of test report, as the goods were 100% non texturised the Bill of Entry was assessed and duty was paid accordingly. The test report was obtained as per the Circular No.23/04 Cus dated 15.3.2004, which is reproduced below:- Circular No.23/2004-Cus dtd 15.3.2004 Subject: Testing of imported textile/textile articles for its composition and hazardous dyes- Regarding.I am directed to state that the trade has brought to the notice of the Board that some of the filed formations are sending samples of imported textile/textile articles for testing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, where no test for azo-dyes are required as per the DGFT notification, the test for composition, i.e. texturised/non-texturised, shall be carried out at the CRCL in-house testing laboratory. 4. Kindly bring the above instructions to the knowledge of all concerned through appropriate Public Notice. Thereafter, no test was conducted on the impugned goods. The goods were assessed on the basis of test report of the Textile Committee. In these circumstances, the allegation of mis-declaration or suppression of facts, fraud are not sustainable against the assesses. When the allegation of mis-declaration or suppression of facts, fraud are not sustainable against the assesses, the extended period of limitation is not invokable. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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