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The CESTAT held that the Department's issuance of multiple SCNs regarding classification of imported fabrics under CTH 55151230 and eligibility for BCD exemption under N/N. 026/2000-Cus was improper. While the Commissioner granted a six-month extension for issuing an SCN, which the Department complied with, they erroneously issued another SCN after the extended period expired. The Tribunal determined that the Department could not treat the Commissioner's Order-in-Original as providing unlimited permission to issue notices beyond the statutorily permitted timeframe. The invocation of extended period of limitation was unjustified as the facts were already known to authorities, and subsequent notices based on identical facts did not constitute suppression. Appeal allowed on limitation grounds.
The CESTAT held that the Department's issuance of multiple SCNs regarding classification of imported fabrics under CTH 55151230 and eligibility for BCD exemption under N/N. 026/2000-Cus was improper. While the Commissioner granted a six-month extension for issuing an SCN, which the Department complied with, they erroneously issued another SCN after the extended period expired. The Tribunal determined that the Department could not treat the Commissioner's Order-in-Original as providing unlimited permission to issue notices beyond the statutorily permitted timeframe. The invocation of extended period of limitation was unjustified as the facts were already known to authorities, and subsequent notices based on identical facts did not constitute suppression. Appeal allowed on limitation grounds.
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