Circular No.82/2000 date 4th October,2000

Show Cause Notices/Adjudication Orders -Drafting of

Subject: CEGAT’s order No. A/444/2000/MB (DB) dated 29/5/2000 in the matter of M/s Dewan Chand Satyapal Aggarwal vs Commissioner of Customs, New Delhi

Find enclosed a copy of letter C.N. VIII/12/ACU/7/31/Misc./90/97/11611 dated 5th August, 2000 from Commissioner of Customs (Air Cargo), New Delhi addressed to Member (Customs) in the subject cited above.

The Board has examined the issue and decided that, 'though our civil appeal in the case of Paramount Medicos, on similar issue was dismissd, the order was a one line order of dismissal. We would have to take a chance and Impress upon the Court that in the circumstances of such cases, limitation for violation of conditions, would start, from the last date of violation, preceding the limitation of proceedings, as advised by the Ministry of Law.'

I am directed to bring the Board's views as expressed above, to your notice so that Show Cause Notices/Adjudication Orders are appropriately drafted in other pending or future cases. You are requested to ensure strict compliance in the matter within your jurisdiction.

Sd/-
(G.K. Dixit)
OSD (CUS. V)

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