Customs, Excise and Gold Tribunal - Calcutta
M/S. Kothari Filaments vs Commissioner Of Customs (Port), ... on 18 May, 2001
ORDER
Mrs. Archana Wadhwa
1. We have heard Shri J.K. Srivastava, learned Advocate in support of the Rectification of Mistake Applications in respect of Tribuna's Order No. A-874/CAL/2000 dated 6.7.2000.
2. It is Srivastava's contention that the subsequent extension of time for issuance of show cause notice was upto 9.3.2000, whereas the show cause notice was received by the applicants on 10.3.2000 i.e. beyond 9.3.2000 and as such, the applicants have become entitled to get the release of the goods in terms of Section 110(2) of the Customs Act, 1962.
3. After hearing the Departmental Representative, we find that the applicants main plea that there was no sufficient cause for extension of time-limit for issuance of show cause notice, was rejected by the Tribunals by holding that the powers of extension of time were exercised judiciously. In respect of further extension of time, the Tribunal observed that was subsequent to the filing of the appeal and as such, was not even the subject matter of the appeal. Accordingly, it was observed - "We refrain from passing any Order in respect of the show cause notice dated 8.3.200."
4. As such, it is seen from the above that no Orders were passed on the show cause notice subsequently issued on 8.3.2000 and received by the applicants on 10.3.2000, inasmuch as it was felt that no appeal has been filed against the said extension of period. The applicants are not justified in pointing out any mistake as regards the date of receipt of the show cause notice. We have also been informed by Shri J.K. Srivastava that subsequently, the said show cause notices have been adjudicated by the Commissioner and an appeal against that Order has also been field. In these circumstances, we find no merits in the R.O.M. Applications and reject the same.
Pronounced in the open court.