Issue of notice after six years of export is unsustainable-in-law: CESTAT Chennai

Manish Kumar Jain Vs Principal Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that issuance of show cause notice after elapsing of more than six years period from the time of exports is unsustainable in law. Accordingly, order passed thereon cannot be sustained. Facts- The present appeal is filed against the Order-Original dated 25.03.2019 passed by the Commissioner of Customs (Preventive), Trichy imposing a penalty of Rs.25,00,000/- on M/s. Ayyappan Industries and a penalty of Rs.50,00,000/- on Mr. Manish Kumar Jain u/s. 114(iii) of the Customs Act, 1962. DGCEI had initiated inv...