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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 ..... Authorities, after the imported goods had been cleared from the custom area, had no authority to draw fresh samples on 28.01.2013 of such cleared imported goods from the factory premises in view of the provisions of Section 144 of the 1962 Act. 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), ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bting the description of the goods as PDO . Samples in terms of Section 144 of the Customs Act, 1962 (in short 'the 1962 Act') were drawn and sent for testing to two (02) different laboratories, namely, Punjab Tent House and CRCL, New Delhi. Upon receipt of test report dated 14.07.2011 (Annexure P-1) from the Punjab Tent House confirming the material as PDO, the Proper Officer provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f value and description of goods, inviting payment of duty on the value of Base Oil and penalty under Section 112 of the 1962 Act, thereby finalizing the assessment. 3. Counsel for the petitioner has raised two fold arguments :- (i) that after the clearance of goods from the custom area, no authority has the power to draw fresh samples (as drawn from the factory premises of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the amended provisions was bound to pass an order within one year, i.e. on or before 28.03.2019, unless the period had been extended in terms of Section 28(9) or Section 9-A of the 1962 Act, concededly, no such extension has been made. Hence, it is claimed that show cause notice would lapse. 4. We have considered the rival arguments and the provisions of law and find that the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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