9911796707
TMI Blog1999 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... be cleared under the proviso to said Section of the Customs Act and also imposed penalty of Rs. 5,00,000/- on the appellant firm and of Rs. 1,00,000/- on its Manager (Imports) under Section 112(a) of the Customs Act. 2. The facts giving rise to these appeals may briefly be stated as under : 3. The appellants have been importing Polypropylene Dyed Chips through Delhi Port. They filed two Bills of Entry viz. B/E No. 272643 and 272455 both dated 24/23/98 (sic) for CIF value of Rs. 3,11,168/- and Rs. 2,90,223/- respectively. The item under import was declared then as Polypro- pylene Dyed Chips and classified under CTH No. 3902.10. They also claimed benefit of Notification 227/76 (Cus.) but the intelligence report revealed that they were del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in documents to show master batches as PP Dyed Chips and asked their suppliers to describe the goods in a manner so as to enable them to classify the goods under CTH 3902.10 in order to evade Customs duty. They instead of classifying the goods under 32.02/32.06 has wrongly showed the goods under CTH 3902.10. They were asked to show cause as to why the goods imported vide Bs/E 272455 and 272643 both dated 24-12-1988 be not classified under 32.02/32.06 and charged Customs duty accordingly. They were further asked to show cause why the goods of these Bs/E be not confiscated under Section 111(d) and (m) of the Customs Act. They were required to show cause as to why an amount of Rs. 4,59,449/- on account of short payment of duty in respect of ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manager (Imports), Shri B.B. Verma under Section 112(a) of the Customs Act. 6. Feeling aggrieved with this order of the Commissioner of Customs the appellants have filed these two appeals before the Tribunal. 7. The facts are not much in dispute. 8. Appellants are admittedly importers. They imported the impugned goods which were master batches by declaring the same as PP Dyed Chips. They classified the goods under CTH 3902.10, while they were required to classify the same under 32.02/32.06 of the CTH. They evaded the payment of the Customs duty. The appellants, no doubt, contested before the Commissioner of Customs the classification of their imported goods under 32.02/32.06 and claimed the classification under 3902.10 of the CTH. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were detected. The Bills of Entry regarding these consignments are dated 24-12-1988. The perusal of the show cause notice shows that the earlier 15 consignments imported by the appellants pertain to the period Sept., 1986 to November, 1988. 10. This very plea that their earlier clearances under Section 47 of the Customs Act could not be reviewed was put forth by the appellants while on the basis of these very facts identical proceedings were taken against them at Bombay when they imported these very goods by mis-declaration and suppression of facts. They wrongly and illegally classified the goods under CTH 3902.10 and their plea of bona fide classification under wrong sub-heading of the Tariff was not accepted. From the documents recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in that case of the appellants, was pleased to hold that - in case of fraud or suppression extended period of limitation could be invoked. The appellants deliberately suppressed the true facts and composition of the imported goods. They even gave instructions to their supplier not to indicate their correct description or the classification of the goods in the proforma invoices. 12. In the instant case also the facts and circumstances are the same. The incriminating documents recovered from the search of the premises of the appellants clearly revealed that they deliberately described the goods as PP Dyed Chips under Chapter Heading 39.02/39.06 instead of master batches classifiable under 39.02/39.06. The telex message found fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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