2019 (4) TMI 493 - AT - Customs

Rectification of mistake - time limitation - Held that - Insofar as the request for reconsidering the invocation of extended period of limitation is concerned, the application for rectification of mistake reiterates the findings of the adjudicating authority which have already been considered by the Tribunal while issuing the final order. Hence, there is no error apparent on record. Application of ROM dismissed.

Summary

Issues: Rectification of mistake regarding period of limitation and wilful misdeclaration or suppression of facts in import bills.

Rectification of Mistake Regarding Period of Limitation:
The revenue filed an application for rectification of mistake against a Final Order, claiming errors in Para 6 related to the period of limitation and wilful misdeclaration. The Final Order observed that the show cause notice issued on 8.11.2007 was beyond the normal period of limitation concerning bills of entry filed earlier. The appellant declared the goods as "billiard cloth," not specifically listed in the Customs Tariff Act. The Tribunal found no justification to exclude the goods from checks before classification, leading to no cause for wilful misdeclaration or suppression of facts. Consequently, the extended period under Sec.28 of the Customs Act, 1962, was deemed inapplicable, and differential duty on imported goods was not recoverable. The reclassification of goods without misdeclaration led to the rejection of penalties and confiscation, except for one bill of entry dated 5.10.2007, where differential duty was upheld.

Rectification of Mistake Regarding Wilful Misdeclaration or Suppression of Facts:
The application for rectification argued that the bill of entry dated 10.5.2007 fell within the normal period of limitation of the show cause notice issued on 8.11.2007. However, the Tribunal rejected the rectification request, stating that the extended limitation period was already considered and concluded in the final order. The respondent contended that the show cause notice date was not the issue date under the Customs Act, 1962, presenting a TR-6 challan indicating duty payment on 10.5.2007. The Tribunal found no evidence that the show cause notice was served before 9.11.2007, within six months of duty payment, thus rejecting the rectification plea.

Conclusion:
The Tribunal dismissed the application for rectification of mistake, emphasizing that the issues raised were already deliberated in the final order. It reiterated that the extended limitation period was not applicable and that the bill of entry dated 10.5.2007 did not fall within the normal limitation period due to lack of evidence on timely service of the show cause notice. The decision was pronounced on 21.02.2019.