Customs - Appeal - Limitation - whether limitation starts from the date of presentation of Bill of Entry or assessment
THIS was the question before the CESTAT recently.
An appeal was dismissed by the Commissioner (Appeals) on limitation. According to the Revenue, the date of presentation of bill of entry is the date from which limitation will be counted.
Assessee controverts the same saying that the date on which the assessment was completed shall be the date to count limitation.
Tribunal agreed with the Appellant that the demand raised on a particular date may aggrieve him and that date gives rise to the cause of action against the consequence of assessment.
The Tribunal remanded the matter to the Commissioner (Appeals) to call for the bill of entry and examine the date on which assessment was completed and the date on which assessment order was served on the assessee. Limitation shall be calculated from the date of service. If there was delay, delay may be condoned on the basis of facts and circumstances of the case.