DSM ANTI-INFECTIVES INDIA LTD. Vs. C.C.

JUDGEMENT

(1.) A common issue is involved in both the appeals. Therefore, both the appeals are taken up together for disposal.

(2.) THE relevant facts of the case, in brief, are that the appellants have purchased DEPB scrips and availed the benefit of exemption from payment of customs duty on consignment imported by Bills of Entry during the period August, October and November, 2000. It has been found that DEPB scrips purchased by the appellants had been obtained fraudulently by M/s Bern Exports and M/s Chugh Exports. Show cause notices dated 14.11.02 and 3 May, 2002 were issued proposing demand of duty and imposition of penalty. Original authority confirmed demand of duty on the appellants and dropped penalty. Commissioner (Appeals) upheld the adjudication order.

(3.) LEARNED DR on behalf of the Revenue reiterates the finding of the Commissioner (Appeals). He submits that it is a clear case of fraud and therefore, the demand of duty for the extended period would apply. He further submits that the Tribunal on identical situation in the case of Friends Trading Company v. C.C, Amritsar : 2006 (202) ELT 611 (Tri -Del.) upheld the demand of duty on the importer which was upheld by the Hon'ble Punjab & Haryana High Court vide order and judgment dated 3 October, 2008 in the case of Friends Trading Company v. UOI in Customs Appeal No. 2 of 2008. He also submits that the decision of the Friends Trading Company was not before the Tribunal in the appellant's own case as relied upon by the learned Advocate. He further, submits that the Hon'ble Supreme Court in the case of C.C. v. Candid Enterprises : 2001 (130) ELT 404 (SC) held that limitation would not apply in the case of fraud. He also relied upon the decision of the Hon'ble Gujarat High Court in the case of Suresh Dhansiram Agarwal v. UOI : 2005 (183) ELT 424 (Guj.).