9911796707
TMI Blog2014 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... s also undisputed that the appellant had produced the relevant documents of Target Plus Scheme Licences to the authorities for claiming benefit under Notification No. 32/2005. The authorities before clearing the consignments could have gone into the details as to the eligibility. We also find that the Show Cause Notice was issued on 28-8-2009 by invoking the extended period of time. On perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A and 112 of the Customs Act, 1962 imposed by adjudicating authority on the appellant. The above said demand was confirmed by the Commissioner for the customs duty, interest and penalty, on the ground that the appellant has been misusing the licences granted to them under Target Plus Scheme Licences, sought exemption from custom duty on certain goods without fulfilling the conditions laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been struck down by the Hon ble High Court of Delhi in the case of Indian Exporters Grievances Forum Others v. Union of India Others as reported in 2010-TIOL-576-HC-DEL-EXIM. He would also submit that the imports were made in the year 2007 while Show Cause Notice had been issued to the appellant on 28-8-2009 which is time barred. It is his submission that the goods were cleared from SEZ un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In rejoinder, ld. Counsel submits that the condition of Notification No. 32/2005 talks about non-sale or transfer of goods as such . It is his submission that the goods were imported in the coil form and they were cut to sheets form before sale. 5. We have considered the submissions made by both sides and per-used the records. 6. As regards the theory of broad nexus as proposed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the Show Cause Notice was issued on 28-8-2009 by invoking the extended period of time. On perusal of the condition of Notification which was sought to be pressed into service for extended period of time for confirmation of demand, prima facie, we find that the said condition cannot be pressed into service and demand for extended period cannot sustain. In view of this, we are of the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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