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TMI Blog2001 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... sides on the application for waiver of predeposit of Rs. 30,55,170/- imposed as duty and Rs. 3 lakhs as penalty, we find that the issue being small, the appeal itself could be disposed of. We do so after granting the prayer as made. 2. The appellants were transferee holders of value based advance licences. Imports were made by them during June 1993 to December 1993 in terms of Notification No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transferee can import goods under the strength of the licence. The issue whether for the misrepresentation made by the transferer, the extended period could be invoked against the transferee, had come in for consideration in the interim order passed by the Tribunal in the case of M.C. Daver Aromatics P. Ltd. v. Commissioner of Customs, Mumbai [1999 (113) E.L.T. 91 (Tribunal)]. In this order the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is different the burden under Section 28 cannot be put on the importer. On the ground of limitation, a prima facie case having been made by the applicants, we grant unconditional stay and waiver of predeposit of duty confirmed and the penalties imposed."
4. Adopting the logic we hold that the demand was barred by limitation. The appeal is therefore allowed with consequential relief if any. X X X X Extracts X X X X X X X X Extracts X X X X
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