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TMI Blog2018 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... R CORAM: Revenue has filed this appeal against the order of the Commissioner (Appeals), who allowed the assessee's appeals holding the demand as time barred. 2. Briefly stated the facts of the case are that the respondent imported "Pran Litchi Juice" and "Litchi Cup Jelly" from Bangladesh during the period February, 2003 and October, 2003 and cleared the goods at lower rates of duty by availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs(Appeals), Kolkata has erred in the Order-in-Appeal No.Kol/Cus/CKP/241/2008 dated 29.08.08 by not taking the case as misdeclaration and suppression of fact by importer with intention to evade payment of duty. As such invocation of extended period is rightly applicable. 4. The ld.AC(AR) appearing on behalf of the Revenue reiterated the grounds of appeal. 5. The ld. Advocate appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai - [2006 (199) E.LT. 89 (Tri.-Mumbai)] (d) Commissioner of Customs (Prev.), New Delhi v. Marks Marketing - [2017 (346) E.L.T. 144 (Tri.-Del.)] 7. Heard both sides and perused the appeal records. 8. We find that the department drew sample only in respect of 3(three) Bills of Entry and on that basis, demand was raised against all the Bills of Entry amounting to Rs. 3,89,850/-. The relevant pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. So also the demand in such cases. 7. The next question for determination is whether the demand is within the period of limitation in respect of the three bills of entry. It is seen that the notice for demand has been issued after a period of almost two years. The demand notice in such cases cannot be issued under section 28 except under the situations warranting invocation of extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied to the other consignments. The allegations of misdeclaration and suppression raised against the assessee in show cause notice dated 04.07.2005 are unfounded inasmuch as the entire details were known to the department. In the facts and circumstances, it was not open to the department to invoke larger period of limitation against the assessee to demand the differential duty. Therefore the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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