Case Law Details
Principal Commissioner of Customs (Import) Air Cargo Complex Vs Signet Chemicals Pvt. Ltd. (Bombay High Court)
Bombay High Court held that mere change of view by the department, the respondent could not have been said to have either mis-declared or suppressed facts in classifying its goods at the time of its import and hence extended period of limitation cannot be invoked.
Facts- A show cause notice alleges that classification declared by the respondent against 20 bill of entry under CTH 17029090 was incorrect and the correct classification was CTH 17019990. The Commissioner of Customs (Import), Mumbai, on adjudication, confirmed the demand with interest and imposed penalty of an equal amount under section 114A of the Customs Act.
CESTAT confirmed that the imported goods in the shape of Neutral Pellets fell under CTH 17019990, and consequently, it proceeded to confirm the demand of duty as also interest for the said period. However, the CESTAT held that the imposition of penalty was uncalled for and unwarranted and set aside the order to that extent.
The present appeal has been preferred against order of the CESTAT claiming that the said demand is barred by limitation.
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