Commissioner of Customs Vs Larsen & Toubro Ltd. (CESTAT Chennai)
The Revenue filed Customs Appeal No. 40943 of 2016 challenging Order-in-Appeal No. 705/2015 dated 30.10.2015 passed by the Commissioner of Customs (Appeals-1). The appeal was filed pursuant to Authorisation Cum Review Order dated 09.05.2016. The Revenue contended that the Appellate Authority failed to appreciate that a show cause notice had already been issued within the stipulated time. It was argued that the Commissioner (Appeals) had set aside the Order-in-Original merely on the ground of non-issuance of show cause notice, allegedly due to misrepresentation by the importer, without examining the merits. The Revenue sought setting aside of the Order-in-Appeal and remand of the matter.
The Respondent filed Cross Appeal No. 40945 of 2016 denying the allegations. It was submitted that no show cause notice was ever issued. The Respondent contended that the import occurred in 2011, and only a notice for personal hearing dated 17.03.2015 was received. The Order-in-Original No. 236/2015 dated 16.07.2015 was alleged to be barred by limitation and violative of principles of natural justice due to absence of show cause notice. The Respondent further submitted that the imported goods were specialised orthopaedic operating tables with specific features and certification from JIPMER. It was also pointed out that the appeal before the Tribunal was filed beyond the stipulated time.
