2014 (9) TMI 981

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri P.S. Dinesh Kumar, Advocate, for the Respondent. JUDGMENT These appeals are preferred by the assessee challenging the order passed by the learned Single Judge [2014 (304) E.L.T. 51 (Kar.)], declining to interfere with the order passed by the original authority as well as the appellate authority on the ground that the facts stated in the addendum are substantially the same ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been sanctioned and granted by the Customs authority. When things stood thus, based on certain information received to the effect that certain finished garments are being removed clandestinely, the premises of the assessee was inspected by the Customs authorities. Several statements were recorded in the course of investigation and also obtained certain documents. Thereafter, a common show cause no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y considered the said two aspects and after referring to the various judgments on which parties relied upon, has categorically held if the limitation is not prescribed by the statute, the Court cannot prescribe any limitation. However, the Court can consider whether exercise of power had the effect of disturbing the rights of the citizens. After carefully going through both the notice and addendum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....el for the appellants reiterated the very same grounds urged before the learned single Judge. However, we do not find any substance, and as rightly held by the learned Single Judge, for recovery of duty draw back, statute has not prescribed any limitation. In the facts and circumstances of the case, proceedings could be initiated within a reasonable time. Therefore, it cannot be said that proceedi....