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of <h1>Appeal dismissed; importer declared goods as coke breeze, no wilful suppression; show-cause notice barred by s.28(4) limitation</h1> <h3>M/s JINDAL STEEL AND POWER LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE)</h3> The SC dismissed the appeal, upholding the CESTAT finding that the importer had declared the goods as coke breeze in the Bills of Entry, negating any ... Denial of benefit of duty exemption No. 21/2002–CUS dated 01.03.2002 - imported coke breeze - validity of the show cause notice, having invoked the extended period of limitation u/s Section 28(4) of the Customs Act - penalty - it was held by CESTAT that 'As the importer had clearly declared the imported goods as coke breeze in the Bills of Entry filed at the time of import, the charge of suppression willful misstatement as levelled against the importer does not hold good and cannot be sustained.' HELD THAT:- This appeal is disposed off by bearing in mind the fact that the appellant has succeeded on the ground of limitation. Since it is not inclined to interfere in the matter on that score, all contentions which would arise to the appellant could be raised in any other appropriate case. Application disposed off. The Supreme Court condoned the delay in refiling. The appeal was disposed of in favor of the appellant due to limitation grounds. All contentions can be raised in another case. Pending applications were disposed of.
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