2015 (5) TMI 803

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....r. T.M.Singh,Adv., Ms. Aruna Gupta,Adv., Mr. B. Krishna Prasad,Adv. For The Respondent : Mr. Vikram Nankani,Sr.Adv., Mr. Alok Yadav,Adv., Mr. Somnath Shukla,Adv., Mr. Praveen Kumar,Adv., Ms. Bina Gupta,Adv., Mr. P.P.Tripathi,Sr.Adv., Ms. Rekha Pandey,Adv., Ms. Mahima Gupta,Adv., Mr. Anish Chawla,Adv., Mrs. Kamna Sarkar,Adv. and Mr. Rajan Narain,Adv. ORDER In C.A.Nos. 9691-9693/2003 The order o....

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....ice was issued on 19.5.2000. The limitation, at the relevant time, for issuance of show cause notice was six months. It is therefore clear that in terms of Section 28 of the Customs Act, 1962, the show cause notice issued to the respondents before the limitation period. However, the Department sought to invoke the aforesaid proviso on the ground that there was willful misstatement and miss-declar....

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....g of information in manufacturing of new other vehicle as required before the extended period can be invoke the irrelevant. The proviso relating to the extended period under Section 21 of the Customs Act is similarly worded as the proviso under Section 11A(1) of the Central Excise Act. In the absence of anything to show that the importers, knew or had reason to believe that the activity would not ....

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....ged by the customs authority after accepting evidence of fitment of equipment on ships. The extended period of limitation therefore could not be invoked at all in respect of inputs by Dolphin Offshore Enterprises and could not have been invoked in respect of merits made by Moloobhoy & Sons prior to 5th May, 1999." We are shown the copy of letter dated 2.1.1999 written by the respondents to the Ap....