2026 (4) TMI 1239

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....i Radhakrishnan For the Respondent : Mr.A.P.Srinivas, Senior Standing Counsel JUDGMENT G. JAYACHANDRAN J. The appeal is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, confirming the levy of fine in lieu of confiscation issued under Section 111(o) of the Customs Act and the penalty imposed under Section 112(a) of Customs Act. 2. ....

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.... view of exemption notification No.64/1988 having been reconciled on 01.03.1994 through Notification No.99 of 1994, the show cause notice issued on 27.12.1999 is hopelessly barred by limitation. It is further contended that, under Section 28 of the Customs Act, for any misdeclaration or duty not levied, short-levied or paid erroneously, proceedings can be initiated within one year and in exception....

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....duty is legally correct?" 6. The Learned Counsel appearing for the department, in response to the above submissions rely upon the judgment of this Court in M/s.Arogya Scan and Research Centre P.Ltd., vs. Customs, Excise and Service Tax Appellate Tribunal and another (C.M.A.No.432 of 2011 dated 12.04.2017). He submitted that, in a similar facts, this Court had framed the substantial question of ....

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.... rescinded or modified. 10. No doubt, the obligation cast upon the appellant is a continuous obligation. However, after the rescission of the exemption notification, for taking any coercive action not only the saving clause to be satisfied but such action must be within the limitation period prescribed under the Statute. 11. In this case, the import of the CT Scanner equipment was in the yea....