2011 (3) TMI 90

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.... Per Jyoti Balasundaram The above appeal was initially disposed of vide the Final Order No.1321/05 dt. 23.9.05 by upholding duty demand of Rs.5,35,066.48 on excess quantity of 182.7083 MTs of scrap ascertained on the basis of weighment slips, less 2% allowance, but setting aside penalty imposed under the provisions of Section 114A of the Customs Act, 1962. The importer moved the Hon ble Madras....

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....t date. The proviso also gives a different limitation period if the person commits the misrepresentation or suppression of facts at the time of import or export. But in the present case, the order passed by the Tribunal clearly gives a finding that the petitioner has not committed a suppression of facts in relation to the excess quantity of scrap. Therefore, the period of limitation cannot be more....

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.... falls under Section 28 (1) (b) of Customs Act or not. The said exercise shall be done within a period of three months from the date of receipt of copy of this order. With this limited relief, the writ petition is disposed of. No costs.   2. We have heard both sides. We find that the excess quantity has been arrived at on the basis of weighment slips and transportation charges were paid by....