2001 (7) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order per : Gowri Shankar, Member (T)]. -  Tata Engineering and Locomotive Company Ltd. imported a consignment in December, 1994 of technical documents and catalogues. The department accepted the value declared of the consignment of DM. 5240/- and cleared the consignment. The company imported a second consignment of such material, and filed on 26-12-1994 a bill of entry for its clear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsignment pending clearance with an option to redeem it on payment of fine and also imposed penalty on the importer. Hence this appeal. 3. Among the contentions that the Counsel for the appellants advances is that the demand with regard to the first consignment is barred by limitation. The notice alleged that the importer suppressed the fact of technical collaboration with the German company....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow from these documents that the import was made in pursuance of this agreement. It is only when the Department asked for the agreement that it was furnished. Therefore, the extended period would be available. 4. We are unable to accept this logic. A notice issued under Section 28 of the Act can only be issued for levy of duty short levied or not levied or erroneously refunded. The proviso t....