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The CESTAT remanded the matter to the Adjudicating Authority to examine afresh whether the Appellant is an importer, whether the Appellant paid Rs. 31,50,000 to REV, and whether duties paid by REV/SAP India would nullify the Appellant's liability. The CESTAT held that the findings on these points and the question of duties paid by REV in 2013 for an import in 2006 would have a bearing on the correctness of invoking the extended period of limitation and consequent penalties.
The CESTAT remanded the matter to the Adjudicating Authority to examine afresh whether the Appellant is an importer, whether the Appellant paid Rs. 31,50,000 to REV, and whether duties paid by REV/SAP India would nullify the Appellant's liability. The CESTAT held that the findings on these points and the question of duties paid by REV in 2013 for an import in 2006 would have a bearing on the correctness of invoking the extended period of limitation and consequent penalties.
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