Case Law Details
Swatch Group India Pvt Ltd & Ors Vs Union Of India & Ors (Delhi High Court)
Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred.
Facts- Petitioner No. 1 is an importer and an exclusive authorised distributor of Swatch products and distributes various brands of luxury watches, accessories, etc. The watches and accessories are imported by petitioner No. 1.
Respondent No. 2/DRI stated that it received credible information that Petitioner No. 1 is importing consignments of branded watches of Swiss origin falling under Customs Tariff item 91021100/ 91021900, from different related overseas suppliers and is resorting to mis-declaration of retail sale prices (“RSP”) to evade payment of appropriate customs duty. It was alleged that watches were notified for retail sale price-based assessment for payment of CVD less abatement.
It was alleged that certain authorised retailers of Petitioner No. 2 were changing the MRP. Searches were carried out by the officers of Respondent No. 2 on 17.02.2017 at various premises of Petitioner No. 1 and also at the premises of various retailers.
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