2015 (3) TMI 1081

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....ra Sisupal, AC (AR) ORDER Per R Periasami The appellant filed this appeal against the order of the Commissioner (Customs) dated 28.02.2014. 2. The brief facts of the case are that the issue relates to the investigation carried out by the DRI on various imports importing PVC flex banners of Chinese origin through Malaysia and misdeclared the country of origin to evade payment of anti-du....

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....ue of SCN for another six months till 04.09.2014, in respect of seizure of goods covered under the bill of entry No. 2494047 dated 21.06.2013 under 110 (2) of the Customs Act. Hence the present appeal. 3. Ld. Advocate for the appellants submitted that once the goods were seized SCN should have been issued within six months. He further submits that appellants have cooperated with the investigati....

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.... 5. After hearing both sides, I find that the short issue involved in this case is that whether the extension allowed for issuance of SCN by another six months till 04.09.2014 in respect of the seized goods covered under Bill of Entry No. 2494047 dated 21.06.2013, is valid or otherwise. I find at Para-10 of the adjudicating authority has brought out the reasons for extension of time for issuanc....

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....tipulated by law. Therefore, in view of the need to thoroughly investigate the suspected mis-declaration of COO, value weight and quantity, besides misuse of IECs in import of PVC flex banner consignments by Shri Vikas Jain, CZU-DRI requires six more months to complete the investigation in the said case. According, they have requested for extension of time as envisaged under proviso to Section 110....