CEGAT Mumbai overturns order due to Department's failure to justify extended period, deems notice barred by limitation. Assessing officer, not importer, responsible for compliance verification.

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the impugned order. The Department's failure to justify invoking the extended period led to the notice being deemed barred by limitation. The responsibility for verifying compliance was attributed to the assessing officer, not the importer.

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The Appellate Tribunal CEGAT, Mumbai considered whether duty could be demanded from the appellant for contravening conditions of Notification 203/92. The Tribunal found that the Department failed to show sufficient justification for invoking the extended period, and the notice was deemed barred by limitation. The Department's failure to verify compliance was attributed to the assessing officer, not the importer. The appeal was allowed, and the impugned order was set aside.

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