2026 (4) TMI 1601

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....f the case are that on the basis of information received regarding irregular exports and obtaining of DFIA licenses on the basis of the said exports to get undue benefits of import duty exemption, investigations were conducted against several exporters viz. M/s.Pan Parag India Ltd., Kanpur, M/s.Kothari Products Ltd., Kanpur, M/s.Kothari Food and Fragrances, Kanpur and M/s.Shiv Shakthi Agri Foods Ltd., Delhi by DRI Lucknow; that during the course of investigations it was found that the above mentioned exporters have contravened the provisions of Para 4.55.3 of Handbook of Procedure Vol.I of Foreign Trade Policy (FTP) (2004-08) as well as Para 4.32.2 of Handbook of Procedure Vol. I of FTP (2009-14) which enjoins them to disclose the technical....

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....that there was short-payment of import duty since, according to the Revenue, the DFIA licenses appeared to have been issued on the strength of manipulated export documents/fraudulent export undertakings and hence, the export incentives, benefits appeared to be inadmissible. The Appellant appears to have filed a reply inter alia contending that it is only a bonafide purchaser, as on the date of clearance of imported granules by them and also as on the date of issue of notice, the DFIA licenses was very much valid and, therefore, the imports made by them under the licences in question could not be impeached as illegal. In this regard, the Appellant appears to have relied upon various case law in support. It also appears that the Appellant als....

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.... (SC)] (ii) Pee Jay International Vs Commissioner of Customs [2016 (340) ELT 625 (P&H)] (iii) Commissioner of Customs Vs Leader Valves Ltd. [2007 (218) ELT 349 (P&H)] (iv) Binani Cements Ltd. Vs Commissioner of Customs, Kandla [2010 (259) ELT 247 (Tri.-Ahmd.)] (v) Commissioner of Customs, Amritsar Vs Gopi Chand Krishnan Kumar Bhatia [2013 (295) ELT 739 (Tri.-Del)] 5. Per contra, Smt. O.M. Reena, ld. Additional Commissioner for the Revenue relied on the impugned order. 6. Having heard both sides, we find that the only issue to be decided is, 'whether the demand upheld in the impugned order is sustainable on limitation ?' 7. The facts are not in dispute, SCN is dated 26.11.2014 and the imports in q....