2018 (8) TMI 434

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.... ASG Mrs. Nisha Bagchi, Adv. Mr. Ritesh Kumar, Adv. Mr. Rupesh Kumar, Adv. Mr. Prabhas Bajaj, Adv. Ms. Pooja Sharma, Adv. Mr. Shreyash Bhardwaj, Adv. Mr. B. Krishna Prasad, AOR Mrs. Anil Katiyar, AOR Mr. Shalinder Saini, AOR For the Respondent : Mr. Jagjit Singh Chhabra, AOR Mr. Rajeev K. Virmani, Sr. Adv. Mr. Sandeep Narain, Adv. Mr. Rishabh Bhargav, Adv. Ms. Anjali Agarwal, Adv. M/s S. Narain &....

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....nfinished leather but had been showing in their invoices that the leather goods were finished goods and on that basis seeking exemption from payment of export duty. In this manner, according to the Revenue, the respondents avoided to pay huge amounts of duty. The premises of these respondents were raided by the D.R.I. and again, according to the Revenue, the aforesaid practice adopted by the respo....

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....to issue appropriate show cause notices and conclude the proceedings within one year. It is pointed out by learned Additional Solicitor General that this Court had held that Proper Officer was not empowered to issue such show cause notices. In order to overcome the aforesaid embargo, there was an amendment in Section 28 of the Customs Act, 1962 by incorporating sub-section (11) vide Act 14 of 201....

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....on of the said show cause notices. It is stated by the learned Additional Solicitor General that it has happened because of the Circular(s) issued by the C.B.D.T. to award the decision in the special leave petition filed in this Court. However, in the case of M/s Prime Leathers proceedings in the show cause notice are continuing. Because of the aforesaid reasons, insofar as these three appeals are....