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TMI Blog2020 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... NIHOTRI Mr. Jagmohan Bansal, Advocate for the petitioner Mr. Anshuman Chopra, Advocate for the respondents ORDER GIRISH AGNIHOTRI, J. 1. The petitioner, a Partnership Firm, is engaged in the business of importing, inter alia, Pressed Distillate Oil (for short 'PDO') with its office situated at Ludhiana. The petitioner filed a Bill of Entry on 30.06.2011 importing one consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in short 'DRI'), thereafter on 28.01.2013, searched the residential and business premises of the petitioner and drew samples of the said goods on 12.02.2013 for testing by CRCL, New Delhi, which vide its subsequent report dated 14.03.2013 reported that the samples had the characteristics of "Base Oil". The Customs Authorities based on the said report issued the impugned Show Cause Notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is contended that this issue stands covered by the judgment of this Hon'ble Court in case of M/s. Harkaran Dass Vedpal Versus Union of India and others, 2019-TIOL-1591-HC-P&H-CUS, whereby it has been held that the Custom Authorities cannot adjudicate a Show Cause Notice beyond a period of five (05) years from the date of Show Cause Notice and in case of the Show Cause Notice pending on 29.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23588 of 2016, titled "M/s. Raghav Woollen Mills Pvt. Ltd. Versus Union of India and others, decided on 07.01.2020; (ii) that in the absence of any extension of time after expiry of one year w.e.f. 28.03.2018 for adjudication on the Show Cause Notice dated 07.02.2014 (P-6), either under Section 28 Sub Section (9) or 9(A) of the 1962 Act, we hold that the impugned Show Cause Notice has lapsed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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