2016 (4) TMI 880

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....gnments of High Speed/Alloys Steel Melting Scrap imported by them from USA and UAE which were not declared in their import documents, deliberately with an intent to evade customs duty. On the basis of intelligence, DRI examined two consignments of the appellant were seized. On examination of the goods pertaining to bill of entry No.2149362 dated 24.9.2010, Tungsten Carbide Rods weighing 573 kgs and Tungsten Carbide Bits weighing 65 kgs were found to be stuffed in the container and therefore the same were detained as these were not declared by the appellant in their bill of entry. On follow up action, the premises of the appellant were searched, the goods were seized which was released and certain documents of past consignments were recovere....

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....nded period of limitation was not invokable. He further submitted that as per section 110 of the Act, the seized goods were required to be returned to the appellant after expiry of six months from the date of seizure. As no show cause notice was issued within six months, therefore, no redemption fine and penalty can be imposed on the appellant. He relied on the decision in the case of Sha Moolchand Praopchandiji Ghandhi vs. CC, Chennai-2004 (163) ELT (Mad.), Akanksha Syntex (P) Ltd.-2014 (300) ELT 48 (P&H) and Jatin Ahuja vs. Union of India-2013 (287) ELT 3 (Del.). He further submitted that provisional release of the goods does not relate to issue of show cause notice within prescribed limit of six months. He also submitted that the show ca....