Adarsh Kumar Goel, J.

1. This appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as #24;the Act#25;) has been filed by the assessee against the order dated 18-3-2008 [2008 (227) E.L.T. 330 (T)] passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as #24;the tribunal#25;), confirming the demand of custom duty with interest. The appeal under the said provision lies to this Court only on a substantial question of law. In para 6 of the appeal, following substantial questions are sought to be raised :-

#28;(a) Whether extended period of five years is available for the notice dated 3-10-2006 issued under Section 28(1) of the Customs Act, 1962 (hereinafter referred to as the Act) when the ingredients of #28;Fraud#29; and #28;with intent to evade payment of duty#29; are absent in the said Section? (b) Whether demand raised under Section 28(1) of the Act, is not time barred in respect of Bill of Entry No. 1289 dated 22-5-2003 and two Ex-Bonds Bills of Entry Nos. 274 dated 23-6-2003 and 282 dated 26-6-2003 and consignments cleared on 27-5-2003, 23-6-2003 and 30-6-2003 respectively. (c) Whether in the state of law, rem