2015 (3) TMI 1057

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....lant. Shri N. Jagadish, Superintendent (AR), for the Respondent. ORDER After dispensing with the condition of pre-deposit in all the appeals, we proceed to decide the appeals itself inasmuch as the short legal issue is involved. The appellant imported coagulation analyzer and auto analyzer by classifying the same under Customs Tariff Heading 9018 90 19 and cleared the goods at the rates a....

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....s of Section 28 of the Customs Act were amended w.e.f. 8-4-2011, enlarging the period of limitation from six months to one year as the show cause notices have been issued subsequent to amendment of Section 28. The period of one year would be available to the Revenue. 3. As such, the only issue required to be decided in the present appeals is as to whether the period of six months, as was a....

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....nt in respect of Finance Bill , 2011 shall continue to be governed by the provisions of Section 28 as it stood immediately before receipt of the assent. The language of the said Explanation is unambiguous and clearly stating that all the demands which has arisen before the amended Section 28 of the Customs Act would be governed by the earlier Section 28. The unamended Section 28 had admittedly per....