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Issues involved: Classification of imported goods under CH 6217.90 or CH 58.04, validity of Show Cause Notice served on CHA, time bar on demand, sustainability of demand u/s 28 without challenging assessment order.
The case involved M/s. Imperial Exports filing two Bills of Entry for goods classified as "Lace (fabric parts)" under CH 6217.90, later disputed by Revenue for classification under CH 58.04. Show Cause Notices were issued u/s 28 for differential duties, with the lower authority confirming the demand. The Commissioner (Appeals) upheld the time bar on the first demand due to improper service and confirmed the classification under CH 58.04 for the second demand. Revenue contested the time bar decision on the first demand, while the party challenged the classification. Arguments were presented by both parties through their representatives. The party's advocate argued against the validity of the demand notice u/s 28 without challenging the assessment order, citing relevant legal precedents. Additionally, it was contended that the Show Cause Notice served through the CHA was improper, as per the Apex Court's ruling in a similar case. The Revenue's representative countered by claiming proper service of the demand notice to the importers within the time limit and supported the reclassification upheld by the Commissioner (Appeals). They also referenced cases where the Tribunal granted refunds without challenging the assessment order. Upon careful review, the Tribunal found the notice served on the CHA to be invalid, agreeing with the lower authority's time bar decision. The Advocate's reference to cases highlighting the unsustainability of demands u/s 28 without challenging assessment orders was deemed applicable. Consequently, the Tribunal set aside the portion of the impugned order upholding the second demand, ruling in favor of the party and rejecting the Revenue's appeal. Separate Judgment: None.
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