9911796707
TMI Blog1999 (12) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Act have been imposed on the appellants. 2. Briefly, the issue concerns the import of Accumulator Strips, Nickel Hydroxide blocks/powder and Cadmium Hydroxide blocks/powder etc. under 10 Bills of Entry submitted between 19-12-1991 and 18-6-1991. In these Bills of Entry, appellants had claimed exemption under notification No. 206/76 dated 2-8-1976. To support their claim for exemption, they had submitted general certificates issued by M/s. HAL, Nasik, M/s. Servo Electronics and M/s. Mak Controls (P) Ltd. Originally, the said exemption had been granted to the consignment at the time of assessment and the goods had been given customs out of charge accordingly. Later, vide show cause notice dated 29-11-1994 i.e. almost after a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dispute that the description of the items imported was misdeclared. Therefore, the facts on record are clear to the effect that the appellants had correctly described the items which were imported on the Bills of Entry, even the said certificate describes the items imported in the same manner. Since the assessment of duty is on the items imported and is not based on the end use, as the exemption notification has contained not even a whisper about such an end use or any other condionality, therefore, even if it is held that the certificate is forged, that in no way prevented the Customs authorities to resort to correct assessment vis-a-vis the exemption claimed under the said notification. Secondly, ld. Senior Counsel submits that even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in the Bills of Entry, and since the appellants harboured a bona fide belief that the said exemption was available to them, the same had been claimed. Merely, making such a claim can never be held as mis-declaration. Therefore, he submits that the ratio of this decision is clearly applicable to the facts of this case and hence the invocation of the extended period needs to be set aside and the relief be ordered. 5. Learned DR reiterates the order-in-original impugned particularly from para-64 onwards. He further submits that on merits, the exemption notification would not be applicable to the products imported and therefore the duty has been correctly demanded because the exemption notification Sr.No.2 applies to parts/components of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered these submissions and records of the case. We make it clear that since ld. Senior Counsel has not pressed the question of eligibility of notification to the imported goods before us, therefore, we are not considering that matter of merits at all. On careful consideration of the submissions on limitation on invocability of extended period, we find that there is great force in the submissions of ld. Senior Counsel for the following reasons :- (a) It is hot in dispute that the items imported were correctly and fully declared on the respective 10 Bills of Entry by the appellants. (b) What is now in dispute is whether in consideration of the said declaration on the Bill of Entry, appellants claim for exemption under the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, the claim was with respect to the declared goods on the Bills of Entry, it was the duty also of the department to consider the merits of the exemption notification with respect to the goods declared and under assessment. Merely because the exemption was, as has been held in the order-in-original impugned, incorrectly claimed by the appellants, it cannot be said that appellants were guilty of any misdeclaration as has been held by the Hon'ble Supreme Court in this decision. (c) As against this, decision cited of Mysore Metal Industries (supra) is not found to be relevant to the issue under consideration as it pertains to examination of eligibility of claim of exemption under a notification and not to any misdeclaration thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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