VEEFORESS EXPORTERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant is the importer and has filed this Civil Miscellaneous Appeal challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") in Final Order No. 1137 of 2007, dated 7 -9 -2007 [2007 (220) E.L.T. 870 (Tri. -Chennai)] and seek admission of the CMA on the following questions of law: -

(2.) WHETHER the Appellate Tribunal was justified in allowing the Appeal, when the very show cause notice C. No. VIII/22/60/2003 -CRA (bonds) dated 26 -8 -2003, issued under Section 72 and 142 of the Customs Act, 1962) is time barred and in the absence of any specific under Section 72 for issuance of such show cause notice for determination of duty liability.

(3.) AGGRIEVED by such order, the Department preferred appeal to the Commissioner of Customs and Central Excise (Appeals) Trichy. The Appellate Authority, by order dated 19.01.2006, rejected the Department's Appeal and challenging the same, the Revenue preferred further appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench.