Case Law Details
Commissioner of Customs Vs Anurag Trading Company (Delhi High Court)
It is relevant to note that the period of limitation as provided under Section 28 of the Customs Act is a period of five years from the relevant date. It is, thus, apparent that the learned CESTAT had proceeded on the basis that a reasonable period for taking an action under Section 28B of the Customs Act would also be a period of five years.
Thus, even if it is accepted that the limitation period under Section 28 of the Customs Act cannot per se be imputed to any action under Section 28B of the Customs Act, there can be no cavil that action should be taken within a reasonable period. In this case, it is apparent that the learned CESTAT found that the period of five years, which is the prescribed period of limitation under Section 28 of the Customs Act, would be a reasonable period.
As stated above, the 39 Bills of Entries were filed during the period of August, 1996 to January, 2004. The Show Cause Notice dated 06.03.2013, has been issued approximately nine years after the last Bill of Entry. In the given facts, we are unable to accept that the appellant had issued the notice within a reasonable period.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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