2003 (12) TMI 394

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....oving imported by them and whether the demand is time-barred under Section 28 of the Customs Act, 1962. 2. Shri Piyush Kumar, learned Advocate, submitted that both these appeals have been dismissed for want of prosecution by Tribunal's Order Nos. 638-39/03-B, dated 29-8-03; that the Consultants' non-appearance on the date of hearing was totally unintentional due to urgent reasons. He, therefore, requested for restoring the appeals to their original numbers. 3. We heard Shri V. Valte, learned Senior Departmental Representative, who has no objection if the appeals are restored. 4. In view of the submissions made by the learned Advocate, we recall our final Order dated 29-8-03 and restore the appeals to their original n....

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....invocable as the goods were clearly and completely described in the Bill of Entry and other related imported documents; that further they had declared in all the documents presented to the Customs or Central Excise authorities that the final product to be manufactured out of imported fibreglass roving was PVC insulated self-supporting drop wire with fibreglass roving; that accordingly, the extended period of limitation is not invocable as they had not suppressed any material facts from the Department. The learned Advocate also submitted that even on merit, they are eligible to avail the benefit of the exemption Notification; that as per Hawley's Condensed Chemical Dictionary "reinforced plastic" is a composite structure comprised of thermos....

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....y because the appellants manufacture a product used in telecommunication industry, it cannot be concluded that the imported item is eligible for the exemption. 7. We have considered the submissions of both the sides. We find, substantial force in the submissions of the learned Advocate that the extended period of limitation for demanding duty under Section 28 of the Customs Act is not invocable in the facts and circumstances of the present matter. As per the provisions of Section 28 of the Act, a show cause notice has to be issued within 6 months from the relevant date for demanding duty short-levied etc. and in case of collusion, wilful misstatement or suppression of facts, the show cause notice can be issued within a period of 5 y....