2018 (12) TMI 1195

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....te for appellant Ms PV Sekhar, Joint Commissioner (AR) for respondent ORDER Per: C J Mathew M/s Navbharat Enterprises Ltd was proceeded against for noncompliance with condition no. (v)(a) of notification no. 203/92-Cus dated 19th May1992 in the imports effected by them against licence no. 34974 dated 24th June 1993. The appellant had imported various permissible inputs under the 'duty ....

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....wing attention to the provisions of notification no. 203/92- Cus dated 19th May 1992, Learned Counsel for appellant contends that the export obligation had been discharged to the extent of the value of removals in which input stage credit under rule 56A/57A of Central ExciseRules,1944, facility under 191A/191B of the said Rules and drawback under section 74 of Customs Act, 1962/Customs and Central....

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.... to do. According to her, it is on record that they chose not to participate in the proceedings or even to respond to the show cause notice. Furthermore, attention is drawn to the finding in the impugned order that there was deliberate suppression and willful misstatement in various shipping and import documents that justified the invoking of extended period in section 28 of Customs Act, 1962. ....

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....ent of input stage credit without any narrative of the scrutiny that led to such conclusion. The very same fault-lines are apparent in the impugned order. The repetition of the standard narration of a show cause notice with the same tentative conclusion therein does not suffice to hold that all licence-holders, who had not taken advantage of the amnesty scheme by reversal of input credit availed p....