2008 (9) TMI 65

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....llant. S/Shri K. Radhakrishnan, Sr. Advocate, Ms. Aruna Gupta for B.V. Balaram Das, Advocates, for the Respondent. [Order]. - Assessee-appellant, hereinafter referred to as 'the appellant', imported a consignment of 'Video Pan Cakes' from M/s. Intexcon Ptd. Ltd., Singapore vide Bill of Entry No.113376 through ICD, Tughlaqabad, New Delhi. Appellant is a 100% EOU and being a 100% EOU, the Pan ....

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....hrough ICD, Tughlaqabad, New Delhi. Examination Report prepared by the Superintendent, Central Excise, has been put on record. 3. Consignment cleared for Mumbai Port was to be loaded in a vessel "Orient Aishwarya 121" but it was not allowed to be loaded by the Customs Officers at Mumbai and the consignment was shifted in the Shed Area. Thereafter, two officers from Delhi Customs reached Mumbai ....

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....the Act. 5. Appellant contested the show cause notice on merits, limitation and on the point of jurisdiction. 6. Commissioner (Customs) vide his order dated 27-7-2000 being the authority-in-original confirmed the demand; ordered the confiscation of the consignment and imposed penalty on the firm as well as on the proprietor. 7. Aggrieved against the order-in-original passed by the Commiss....

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.... for the appellant, held that the show cause notice was issued within six months from the date of detention. This appears to be a wrong finding and the same is set aside. The matter has already been remitted by the Tribunal to the Commissioner for a fresh decision on merits in accordance with law. We deem it appropriate to remand the matter on the question of limitation as well to the Commissioner....