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9.17 In the case of Aafloat Textiles (India) Ltd vs Commissioner [2006 (201) ELT 39 (Tri-Mum)], the appellant had imported nine consignments of gold and silver under Special Import Licences (SILs) purchased from brokers, and cleared the goods by availing exemption under Notification No. 117/94-Cus dated 27.4.1997. Subsequent investigations by the DRI revealed that no such licences had been issued by the Foreign Trade Development Officer (FTDO) and that the signature and security seal of the FTDO had been forged. Therefore, a show-cause notice was issued to the appellant under the proviso to Section 28 (1) of the Customs Act (a) demanding duty of Rs 6.69 crores by denying the benefit of the above Notification, (b) proposing to confiscate the goods and (c) also proposing to impose penalty. In adjudication of the show-cause notice, the Commissioner of Customs confirmed the demand of duty against the party and imposed equal amount of penalty on them. The Tribunal set aside the Commissioners order on the ground that the proviso to Section 28 (1) (extended period of limitation) and Section 114 A (penalty) of the Customs Act were not applicable to the case.