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TMI Blog2023 (4) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of custom duty raised under Section 28B of the Customs Act 1962 (hereafter 'Customs Act'), on the ground that the proceedings initiated were barred by limitation. 2. The controversy in the present appeal relates to 39 Bills of Entry, whereby the respondent had imported goods for supply to the Ordinance Equipment Factory, Kanpur (hereafter 'OEF') without payment of duty. 3. The allegation against the respondent is that the respondent had availed the benefit of the notification no. 39/96-Customs dated 23.07.1996 and imported the goods by submitting forged custom duty exemption certificates purportedly issued by the General Manager, OEF, Kanpur (hereafter 'the purchaser'). 4. Two Show Cause Notices were issued to the appellants. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the equipment - which were imported under the said Bills of Entries - were supplied to OEF, Kanpur, pursuant to a global tender inquiry requiring the bidders to quote a cum-duty price. The respondent claims that it had not raised any bill/ invoice reflecting the customs duty over and above the consolidated bid price. Therefore, the finding that the respondent had recovered customs duty from OEF is erroneous. 8. However, this Court is not required to examine the said issue as the respondent has not preferred any appeal impugning the findings of the learned CESTAT in this regard. 9. It is noticed that the concerned adjudicating authority had considered the respondent's reply to the Show-Cause Notice dated 06.03.2013 and had passed an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... District Cooperative Milk Producers Union Ltd.; (2007) 11 SCC 363, is instructive. In that case the Hon'ble Supreme Court had observed as under: "17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor, the same would not mean that the suo motu power can be exercised at any time. 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its jurisdiction within a reasonable period. What, however, shall be the reasonable period would depend upon the nature of the statute, rights and liabilities thereunder and other relevant factors. 19. Revisional jurisdiction, in our opinion, should ordinarily be exercised within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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