9911796707
TMI Blog2019 (8) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty as well - HELD THAT:- There is no dispute on the date of import which has been admitted by Revenue and recorded in the SCN i.e. 24.04.2003, the SCN was issued on 27.08.2008 and it is clearly after five years. According to Section 28, the maximum time limit for the issuance of the SCN is five years - In the present case, admittedly the SCN was issued after the period of five years, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... areboat Charter-cum- demise basis agreement dated 08.08.1996. The said ships were converted from foreign run vessel to coastal run vessel at Muldwarka port on 29.01.97 and 18.02.97 respectively, after completion of all the necessary formalities. Further, at the time of conversion, IGMs were also filed in compliance to the procedure under Customs Act, 1962. Since, both the ships were exclusively en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ships were proposed to be confiscated. The adjudicating authority confiscated vessel and imposed redemption fine of ₹ 8,70,000/- and ₹ 8,60,000/- respectively and also penalty imposed ₹ 2,00,000/- under Section 112 (a) and 30,000/- under Section 30 of the Customs Act, 1962. Being aggrieved by the Order-In-Original, the present appeal was filed. 2. Sh. Anand Nainawati, Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both the sides and perused the records. I find that the case can be decided on limitation itself without going into the merit of the case. In this regard, I observed that there is no dispute on the date of import which has been admitted by Revenue and recorded in the SCN i.e. 24.04.2003, the SCN was issued on 27.08.2008 and it is clearly after five years. In the judgment of this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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