2025 (11) TMI 1359

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....e Appellant : Ms. Shreya Mundhra, Advocate For the Respondent : Shri F. Ahmed, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The facts of the case are that the appellant is a manufacturer of electrical transmission lines / equipment / implements and is an actual user of copper materials as inputs for manufacturing purposes. 2. The appellant imported copper ore from M/s. Tat....

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....ssessed and allowed to be cleared for home consumption, without any objections / queries being raised by the authorities. 4. The goods imported vide Bill of Entry dated 10.01.2017 were subjected to examination by the Customs authorities in terms of Standing Order No. 10/93 and the examination order specifically records the fact that the examination / checking of declaration made by the appellan....

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....s also imposed. 7. Aggrieved from the said order, the appellant is before us. 8. The Ld. Counsel appearing on behalf of the appellant submits that as the goods had been imported by the appellant only on the basis of the documents provided by the supplier/exporter and as the goods had also been examined and thereafter cleared for home consumption, in these circumstances, the Show Cause Notice....

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....e Show Cause Notice issued to the appellant, without alleging any collusion, wilful mis-statement, suppression of facts or contravention of the provisions of the Act with an intent to evade payment of duty, the invocation of the extended period is not sustainable. In view of this, we hold that whole of the demand raised against the appellant is beyond the time-limit prescribed within limitation. ....