TaxTMI 
TaxTMI 
2021 (12) TMI 1064
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.... dates were imported from Dubai showing the country of origin as Kingdom of Saudi Arabia. In Appeal No. C/60421/2021, the bill of entry was filed by M/s Findoc Impex, the importer and the goods were cleared by Customs after SIIB investigation. Subsequent to clearance of the goods, the same were sold to M/s N K Impex India, which were seized by DRI, Ludhiana from the godown of M/s N K Impex India on 02.07.2020. In Appeal No. C/60420/2021, the bill of entry was filed by M/s N K Impex India on 14.02.2020 and the impugned goods were seized at port on 19.05.2020. The goods were absolutely confiscated and absolute confiscation was challenged before this Tribunal. This Tribunal remanded the matter back to the adjudicating authority for re-consideration of the request for provisional release of the goods with certain observations. The order of this Tribunal was challenged by the respondent before the Hon'ble High Court of Punjab & Haryana, wherein it has been held that as adjudicating authority has passed the order in compliance with the direction of this Tribunal, therefore, the appeals filed by the respondent have become infructuous and were disposed off as infructuous. In remand proceed....
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....20.07.2021 issued clarification regarding extension of limitation under GST law in terms of Hon'ble Supreme Court order dt. 27.04.2021 in Suo Moto Writ (C) No. 3/2020 inter-alia as under: "As regards issuance of show cause notice, granting time for replies and passing orders, the present orders of the Hon'ble Supreme Court may not cover them even though they are quasi judicial proceedings as the same has only been made applicable to matters relating to petitions/applications/suits etc." therefore, he prayed that the seizure dated 19.05.2020 is to be vacated as the show cause notice has been issued on 30.06.2021 beyond the period of limitation prescribed under Section 110(2) of the Customs Act, 1962. 7. In the Appeal No. C/60421/2021, the ld. Counsel for the appellants made the following submissions: - 7.1 It is a submission that the investigation by SIIB which concluded that country of origin is Kingdom of Saudi Arabia. The said investigation report of SIIB has not been challenged by the Revenue, hence, the order of release of goods has attained finality as the same has not been challenged. 7.2 Further, it is submitted that the impugned goods after clearance by....
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....s, so before release of the goods, the goods are to be examined whether the goods are fit for human consumption or not. He also submitted that the demurrage and detention charges may kindly be waived. 8. On the other hand, the ld. A.R. opposed the contention of the ld. Counsel. He submitted that the impugned goods are prohibited goods as Section 2(33) of the Customs Act, 1962 defines "prohibited goods" means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force. Further Section 11 of the Customs Act, 1962 lays down the power to prohibit importation and exportation of goods. Plant Quarantine (Regulation of Import into India) Order, 2003 regulates import and prohibition of import of plants and plant products into India. The impugned goods having being imported in violation of the Plant Quarantine (Regulation of Import into India) Order, 2003 are prohibited which can affect the power bio-security of the nation. He also relied on the decisions of the Hon'ble Apex Court in the cases of Sheikh Mohd Omer vs. Collector of Customs, Calcutta - 1983 (13) ELT 1439 (SC) and Omprakash Bhatia vs. Commissioner of Custom....
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....onths, then after recording the reason in writing, the period can be extended for another six months. Further, in case of the goods were provisionally released, then the period of six months shall not apply. Admittedly, in this case, the goods were not allowed to be released provisionally. Therefore, the time limit prescribed under Section 110(2) of the Act shall apply to the facts of the case. Therefore, the show cause notice was required to be issued within six months from the date of seizure i. e. till 01.01.2021, further no time limit has been extended by recording the reasons in writing as the proviso to Section 110(2) of the Act. The Revenue has taken the shelter of Section 6 of Taxation & Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 read with Notification No. 450/61/2020-Cus.IV (Part 1) dated 30.09.2020. As per Section 6 ibid, the time limit was extended to 30.09.2020 and the same was extended till 31.12.2020 vide Notification cited herein above. The time limit for issuance of the show cause notice of six months falls on 01.01.2021, therefore, the provisions relied upon by the Revenue of Section 6 of Taxation & Other Laws (Relaxation and Amendment of....