A.K. SOOD Vs. COMMISSIONER OF CUSTOMS (ACU)

JUDGEMENT

(1.) Heard both sides. The appellant filed this appeal against the Order -in -Appeal passed by the Commissioner of Customs (Appeals). The appellant made import of certain goods and claimed the benefit of Notification No. 72/96. A SCN was issued to the appellant asking for differential duty after dening the benefit of notification. Thereafter the adjudication order was passed.

(2.) The contention of the appellant is that they have never received a SCN nor adjudication order. They have only received Recovery Notice which was issued on Jan'02 asking for the demand of Rs. 33,201/ -. The appellant filed the appeal against this order and the Commissioner (Appeals) dismissed the appeal on the ground that appeal is not maintainable against this notice and the appeal is also time barred.

(3.) The contention of the Revenue is that vide letter dated 30 -11 -98, the appellants were directed to file a reply to the SCN within 7 days and appellant filed a letter dated 6 -1 -99 in response to SCN where they simply enclosed a copy of the notification. In these circumstances the contention of the Revenue is that appellant cannot say that they were not aware that some proceedings are going on against them. In the recovery notice it is specifically mentioned that demand was confirmed vide order dated 30 -6 -2000 and instead of asking for adjudication order the appellant filed the appeal. Hence the appellant has no case.