2023 (9) TMI 970

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.....2948 of 2020 - -<br>Customs<br>Honourable Mr.Justice C.Saravanan For the Petitioners : Mr.O.L.R.Ganesan For the Respondents : Mr.V.Sundareswaran Senior Standing Counsel Mr.R.P.Pragadish Central Government Counsel ORDER Heard the learned counsel appearing for the petitioners and the learned Senior Standing Counsel appearing on behalf of the first and second respondents and the learned ....

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....t Obligation under Notification No.55/03 dated 01.04.2023 read with the conditions of EPCG Authorization and the Bond executed by the importer" 4. The specific case of the petitioners is that the Show Cause Notice is time barred in as much as the imports was made by the petitioners as early as on 24.08.2004. The aforesaid Bill of Entry No.673488 was filed for clearance of the capital goods and ....

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....rade (Development and Regulation) Act, 1992, can be confiscated by invoking the provisions of Section 125 of the Customs Act, 1962. 9. The law and the subject has been clarified by the Hon&#39;ble Supreme Court as early as on 02.08.2001, in the case of Commissioner of Customs (Import), Mumbai vs. Jagdish Cancer & Research Center, 2001 (132) ELT257(S.C.), (2001) 6 SCC 483. 10. As several othe....