2016 (12) TMI 72

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....pondent. [Order per: Sulekha Beevi, C.S.] 1.  The Brief facts are: a) The respondent, M/s Idea Cellular Limited, Hyderabad have imported certain goods viz., telecommunication equipment falling under chapter 85 of Customs Tariff Act, 1985 vide 17 bill of entries dated 07.07.2006 & 11.07.2006 under DFCEC scheme (Duty Free Credit Entitlement Certificate) as service provider claiming benefit o....

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....ued on 11.07.2006 and 14.07.2006. c) Thereafter on 05.06.2008 i.e. after a period of 2 years the respondent was served with a SCN that the respondent is not entitled for debiting the SAD amount through scrip in terms of Notification No. 52/2003 and that the same has to be paid in cash and also that the respondent has suppressed the said fact to the department and therefore the extended period of ....

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....bmitted that the respondent had put forward the contention of limitation before the authorities below. He referred to sub section (3) of Section 11 and argued that the Section itself explains that 'relevant date' means in a case where duty is not levied, or interest is not charged, the date is on which date the proper officer makes an order for the clearance of the goods. That the final assessment....