2019 (4) TMI 255

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding 6802 21 90 from payment of Countervailing Duty (CVD) ; (b) Whether the service of less charge demand notices sent to the CHA of the appellant is to be considered a proper service of notice to the appellant, consequently whether the less charge demand notice is time-barred or otherwise. 2. Shri C.M. Sharma, Ld. Consultant appearing on behalf of the appellant submits that the appellant have imported polished marble slabs classifying the same under CTH -68022110 accordingly, the appellant are entitled for the exemption Notification No. 4/2006-CE dated 01.03.2006 (Serial No. 2). He submits that the ambiguous words in the Notification No. 4/2006-CE, in respect of the appellant's goods, have been rectified by amending exemption entry in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... port Authority of India. (f) 2001 (132) ELT 644 (Tri. Chennai) - Aspinwall & Company vs. CCE, Trichy. (g) 1996 (87) ELT 514 (Tri.) - Krisons Electronics Systems Limited vs. CC, Calcutta. (h) 2010 (254) ELT 538 (Tri. Del.) - Nirmal Products vs. CCE, Jaipur. 3. Shri T.K.Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterated the findings of the impugned order. He submits that it is clear that the marble slabs of CTH 68022190 was not exempted under Notification No. 4/2006-CE which was subsequently added only with effect from 17.03.2012 therefore, prior to this date, the goods imported by the appellant were not exempted under Notification No. 4/2006-CE. As regards the submissions of Ld. Counsel regarding servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court held that notice for short levy required to be served on the person chargeable with duty, that is, the importer. Notice addressed to the importer service on his clearing agent (CHA) on the last day before expiry of the period of limitation of six months but served on the importer himself after expiry of the limitation period. Clearing agent's duties and functions under the Customs Act ordinarily come to an end with clearance of the imported goods and their delivery to the importer/owner. Service of the notice on the clearing agent thereafter not construable as a valid service on the importer/owner. In the present case, the goods were imported and cleared in the month of May 2007 to July 2007. With these clearance, the job of CHA was o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X