COMMISSIONER OF CUSTOMS Vs. M/S.LALCHAND BHIMRAJ

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal is filed at the instance of the Revenue as against the order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following substantial questions of law: - "Whether the Appellate Tribunal was right in holding that the demand notice dated 1.12.2000 is time barred when the said notice is in time in pursuance of the provisions of Sections 28 and 153 of the Customs Act, 1962 and Sections 8, 9 and 27 of the General Clauses Act, 1897 -

(2.) THE importer herein filed three bills of entry dated 26.5.2000, 4.5.2000 and 28.8.2000 classifying the goods imported viz., Ascorbic Acid BP 98 USP 23 Vitamin C as falling under Customs Tariff Heading 2936.37 which attracted 35% of basic Customs Duty plus 10% surcharge plus 16% countervailing duty. The respondent had sought clearance under Customs Notification NO. 34/97.

(3.) IT is a matter of record that, apart from the assessee, notices were also served within the time limit on the Customs Clearing Agent. However, considering the fact that the service on the Clearing Agent was not a valid service as held in 1999 (106) ELT 9 COLLECTOR OF CUSTOMS, COCHIN v. TRIVANDRUM RUBBER WORKS LIMTED, question arose as to the validity of service of notice on the importer assessee that the demand notices to the assessee was beyond the limitation period of six months as given under Section 28 Customs Act read with Section 153 of the Customs Act. The Adjudicating Authority referred to the decision of the Kerala High Court reported in 2000 (125) E.L.T. 50 Kerala AMBALI KARTHIKEYAN v. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE and held that to find out whether the notice has been served within the limitation period, the date of issue of demand notice had to be taken as a limitation point. Thus, quite apart from the fact that the notice was served on the clearing agent well in time, the notice on the importer served on the assessee was held as well within six months as contemplated under Section 28 of the Customs Act.