Meenu Goyal vs Commissioner of Customs

This appeal has been preferred against order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, u/s 130A of the Customs Act, 1962.

The appellant had appeal before the Tribunal against order of Commissioner of Customs, extending period for issuance of show cause notice u/s 110(2) read with Section 124 of the Act. Contention of the appellant was that the extension was beyond the maximum period permissible for issuing show cause notice. The Tribunal held that after extension, show cause notice was issued on 20-12-2007 and in such a situation, it was not necessary to go into the objection of the appellant against extension of time. Learned Counsel for the appellant submitted that mere issuance of show cause notice did not debar the appellant from raising the plea that the notice was beyond the statutory limitation.

We find merit in this contention. However, instead of remanding the matter to the Tribunal, we direct that while considering reply to the show cause notice itself, the adjudicating authority will first decide the question of limitation raised by the appellant.

The appellant is directed to appear before Commissioner for further proceedings on 3-5-2010. Thereafter, the decision may be taken in the matter within three months.

The appeal is disposed of.