2019 (12) TMI 1147

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....der K. Joshi for the Respondents ORDER JASWANT SINGH, J. ( ORAL ) 1. This common order shall dispose of the aforesaid writ petitions bearing CWP Nos.21115, 21138, 22694, 22810, 26928 and 22932 of 2019 involving common issue. The Petitioner(s) (private limited companies/partnership concern/proprietorship concern) are importers (in all the cases) having imported goods through Dry Port, Ludhiana, by filing the present writ petitions under Article 226 of the Constitution of India are seeking quashing of Show Cause Notice(s) of finalization of provisionally assessed Bills of Entry, beyond a period of five years. 2. For the sake of convenience, the facts are borrowed from CWP No.21115 of 2019. The petitioner-private limited company du....

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....ded that present case is squarely covered by a Division Bench Judgment of this Court in case of Gupta Smelters Pvt. Ltd. Vs. Union of India &Anr. CWP No.4137 of 2017 decided on 31.08.2018 (Annexure P-6). 5. Counsel for the respondents inter alia contended that Section 18 of the Customs Act, 1962 does not prescribe any limitation period to frame final assessment; the department has not accepted judgment of this Court in case of Gupta Smelters case (Supra) and an appeal has been filed before Hon'ble Supreme Court; the final assessment was not framed because matter regarding valuation of "zinc skimming" was pending before Authorities, in view of final order dated 24.03.2011 passed by learned CESTAT in the case of M/s Sonia Overseas Pvt.....