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TMI Blog2015 (12) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... luorescent Glass Tubes J5) classifiable under 8539.9010. It is also observed that the goods were examined in detail by the Customs officers in second check examination and were assessed at merit rate of duty and cleared out of Customs charge. As the Assessment had become final, the relevant date of issuance of Show Cause Notice would be reckoned by the normal time limit, unless the ingredients for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECHNICAL) For the Petitioner : Shri Anand Nainawati, Advocate For the Respondent : Shri T.K. Sikdar, Authorised Representative ORDER Per: P.M. Saleem The Appellant herein is before us, being aggrieved by the findings of the Order-in-Original No.KDL/COMMR/04/2008, dt.29.01.2008, passed by Commissioner of Customs, Kandla. 2. The Appellant M/s Ajanta Manufacturing Ltd i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on . The Adjudicating authority has accepted the classification and therefore he contents that there was no suppression of facts in the Bills of Entry. As the goods were examined and assessed finally, the impugned Show Cause Notice is hit by the mischief of limitation, since the show cause notice is issued beyond the normal period of 6 months which was the time limit at the relevant time. 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination and were assessed at merit rate of duty and cleared out of Customs charge. As the Assessment had become final, the relevant date of issuance of Show Cause Notice would be reckoned by the normal time limit, unless the ingredients for invoking the extended period under Section 28 of Customs Act are attracted. The Department was aware that the goods attracted MPR assessment under Section 4A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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