2009 (12) TMI 780

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....ORDER The appellants herein re-imported 500 kgs. of Ranitidine HCL USP (Tablet Grade) vide bill of entry dated 31-5-02 for re-processing and re-export, claiming the benefit of Notification No. 158/95-Cus., dated 14-11-95 - goods were earlier exported under DEPB scheme vide shipping bill dated 11-4-02. Goods were cleared without payment of duty in terms of the above notification on the strength ....

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....ged by the appellants is that the demand issued under the provisions of Section 28(1) of the Customs Act, 1962 is barred by limitation. However, I find that this plea cannot be accepted since the present case relates to failure to fulfill the conditions attached to exemption notification and it is not a case of non-levy, short levy or erroneous refund covered by the provisions of Section 28. The a....