Viraj Profiles Limited Vs Commissioner of Customs (Preventive) (CESTAT Mumbai)
The appeals before the CESTAT Mumbai concerned the classification of imported “quicklime” imported by the appellant during the period from 12.09.2014 to 04.06.2018. The appellant had classified the goods under Customs Tariff Item (CTH) 2522 10 00, paid customs duty at the applicable rates, and claimed exemption benefits under Notification No. 50/2017-Customs dated 30.06.2017 and Notification No. 01/2017-Integrated Tax dated 28.06.2017. During examination of one Bill of Entry dated 11.06.2018, the department took the view that the imported product, being calcined limestone, was excluded from Chapter 25 by Chapter Note 1 and was correctly classifiable under CTH 2825 90 90, attracting higher customs duties. The appellant thereafter sought provisional assessment under Section 18 of the Customs Act, 1962. A show cause notice dated 10.07.2019 was issued proposing recovery of differential duty under Section 28(4), confiscation under Section 111(m), and penalties under Sections 114A and 114AA. The Commissioner confirmed the demand for the normal period covering 76 Bills of Entry while holding that the extended period was not invocable for want of wilful suppression or misdeclaration, and imposed penalty under Section 112(a). The provisional assessments were finalized accordingly, and the Commissioner (Appeals) upheld the order, leading to the present appeals.
