CESTAT Quashes SCN on wrongful Concessional Rate Duty availment Due to Limitation

Commissioner of Customs Vs Ultracon Structural Systems Pvt Ltd (CESTAT Chennai) Introduction: This case involves two appeals arising from the same order passed by the Commissioner (Appeals) concerning the demand of customs duty on wrongly availing a concessional rate of duty. The parties involved are referred to as the ‘assessee’ and ‘department’ for convenience. Summary of Facts: The assessee filed two Bills of Entry in April 2008 for the clearance of goods, declaring them as ‘Non Alloy Steel Wire Rod’ imported from China. The importer claimed a concessiona...