MALABAR ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellants are challenging the correctness of OIA No. 37/2003 -Cus., dated 14 -8 -2003 by which the short levy of Anti -Dumping duty in terms of Notification No. 128/2001, dated 21 -12 -2001 in respect of CFL Lamps imported from Peoples Republic of China and Hong Kong has been levied. There is no dispute with regard to the levy of the Anti Dumping Duty. The Bill of Entry was filed on 28 -12 -2001 and the Show Cause Notice has been issued within a period of six months. The short plea raised by the Counsel is that the Notice had been served only in July, 2002 and hence demands are time barred. But the learned Counsel have not produced any evidence of the service having been done in July 2002. A specific date has also not been mentioned. There is no contention from the appellant to the fact that the Show Cause Notice was issued beyond the period of six months. On the other hand, the Commissioner has filed an extract from the Despatch register for postal dak of 17 -5 -2002. This discloses that the notice was issued on 17 -5 -2002 to the appellant by Registered Post. In normal course it would be served within a reasonable period of 7 to 10 days. Therefore, it is the contention of the department that the plea of the appellants that the notice has been received by them in July, 2002 cannot be accepted and that the Registered notice does not take two months for service.

(2.) WE have heard both sides.

(3.) THE short point is as to whether the Show Cause Notice has been served within six months. The appellants have received the notice in July, 2002, but they have not produced any postal cover nor have filed an affidavit to state that it was received only on a specific date in July, 2002. The Commissioner (A) has proved from the extract of the Despatch Register for Postal dak to show that the Registered notice was issued on 17 -5 -2002. The fact that the Show Cause Notice has been issued on this date is not denied by the appellant. The normal delivery period of a Registered Post cannot be more than two months as contended by the appellants. The reasonable period is 7 to 10 days. Therefore, it has to be held that Notice has been served within May, 2002 and, therefore, we hold that the Show Cause Notice has been served within six months from the date of Bill of Entry. The Commissioner has given detailed findings regarding the service of notice within the period of limitation and that the demands are not time barred. We uphold the findings by dismissing this appeal.