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TMI Blog2025 (3) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... en filed by the Appellants under Section 130 of the Customs Act, 1962, challenging the impugned Order-in-Appeal passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter "CESTAT") dated 21st August, 2024. The Appellant-Siddarth Sharma in CUSAA 54/2025 is a director of the Appellant Company - M/s. Maggie Marketing Private Limited in CUSAA 53/2025 (hereinafter "Appellant Company"). 3. The brief background of the case is that certain goods were imported by the Appellant Company in the year 2017 via various bills of entry. The said goods were seized by the Department on 24th April, 2017 under Section 110 of the Customs Act, 1962 (hereinafter "the Act") on the ground of mis-declaration. The seizure was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the need arise. We may be heard in person before passing of the order in the matter." 5. However, no detailed reply on merits was filed by the Appellants in the SCN proceedings. The Order-in-Original dated 29th June, 2021 then came to be passed in terms of which, the preliminary objection of limitation was rejected and the Appellants were inter alia fastened with a penalty along with the entire customs duty. The operative portion of the Order-in-Original reads as under: "In the light of the above findings, the following is ordered : (1) The declared value of the goods under BE 9230900 dt. 8.4.17, 9230914 dt. 8.4.17, 9230883 dt.8.4.17, 9371704 dt.19.4.17, 9229993 dt.8.4.17, 9230885 dt. 8.4.17, 9141745 dt. 3.4.17, 9259533 dt. 11.4.17, 93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00, 9230914, 9230883, 9371704, 9229993) and from 1.8.2017 with goods provisionally released during July 2017 (involving duty liability of Rs. 1,57,95,923/- in other five BE). The differential duty liability is adjudged as Rs. 2,50,05,961/- (Rupees two crore fifty lakh five thousand nine hundred & sixty-one only) after adjusting for duty paid at time of import assessment. (4) The duty paid by TR-6 challans of Rs. 2,44,13,437/- and bank guarantee of Rs. 5,92,524/- are appropriated towards payment of differential Customs duty. Post adjustment, no interest is liable under section 28AA of Customs Act. (5) Goods other than prohibited goods of value Rs. 10,20,08,195/- (Rupees ten crore twenty lakh eight thousand one hundred and ninety-five onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the impugned Order-in-Appeal dated 21st August, 2024 adjudicated the issue of limitation against the Appellants and dismissed the appeal. 7. The submission of ld. Counsel for the Appellants is that the delay between 2017 to 2021, in adjudication of the SCN, would itself make the SCN liable to be quashed and set aside. Reliance is placed on the decisions of this Court in M/s Vos Technologies India Pvt. Ltd. v. The Principal Additional Director General &Anr., 2024 SCC OnLine Del 8756 and other judgments which have followed the said ruling. 8. It is also the grievance of the Appellants that they were not given an opportunity to reply to the matter on merits and thus the Department, vide the Order-in-Original, could not have adjudicated the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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