2016 (2) TMI 98

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..... on that demand of duty and the confiscation of the vehicle is not sustainable under the provisions of the Customs Act, 1962. - appeal is allowed and the penalty imposed is set aside. - Decided in favor of appellant. - Appeal No. C/1247/2012 - A85184/16/SMB - Dated:- 1-1-2016 - M V Ravindran, Member (J) For the Appellant : Shri Anil Balani, Adv For the Respondent : Shri M K Mall, Asstt .....

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..... ties. He would draw our attention to the provisions of Section 28 of the Customs Act, 1962 and submit that demand of duty is beyond the period of five years as mentioned in Section 28. 5. Learned departmental representative would submit that the appellant herein had abetted mis-declaration of the vehicle inasmuch as the manufacturing date was improperly mentioned to avail ineligible benefit. He .....

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..... s finally assessed on 29/04/2003, for car which was imported and the Customs duty was paid on the same day. Though there is an allegation of suppression of facts and mis-statement with intention to evade payment of duty, the show cause notice was issued on 23/08/2010, which is beyond the period of five years as mentioned in Section 28(4) of the Customs Act, 1962. The provisions of Section 28(4) ma .....

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