9911796707
TMI Blog1999 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 60,000/- imposed on the present appellants. 2. We have heard Shri G. Shiv Das, Advocate for the appellants and Shri Panchatcharam, Departmental Representative appearing for the respondent Commissioner. 3. The dispute relates to import of consignments of software in Diskettes along with Manual in the form of printed books from various suppliers abroad by the appellants who were engaged in the manufacture and sale of Micro Computers and Micro Processor based systems. The dispute relates to the import of consignments covered by 13 Bills of Entry during the period covered by the show cause notice dated 6th August, 1991. The Department alleged that the value shown by the importers against the printed manual was artificial and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio of 60 : 40. It was only as a sequel to a decision taken at the conference of Collector in April, 1991 that it was decided to classify the software along with the Manual under Heading 85.24. Learned Counsel submitted that there was also no dispute that the 13 Bills of Entry in dispute were cleared prior to April, 1991. Therefore, the allegation of misdeclaration on the basis of the decision taken after the Collector s conference in April, 1991 cannot be considered as a misdeclaration and the invoking of the extended period of limitation under Section 28 of the Customs Act was clearly unsustainable. Learned Counsel thereafter referred us to the recent decision of the Tribunal in M/s. HCL HP Limited v. CCE, New Delhi [Final Order Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, uphold the appellants contention that the extended period under Section 28 could not have been invoked in the facts of the appellants case. We have also taken note of the ratio of the Tribunal s Final Order in HCL HP Limited v. CCE, New Delhi (supra) wherein it was held that having regard to the practice followed by the Collectorates throughout the country of allowing clearance on the ratio of 60 : 40 between Diskettes and accompanying manual there was no justification for confiscating the goods on the ground of misdeclaration or for imposing penalty. There was also no scope for demanding the differential duty. 7. As a result we set aside the impugned order with consequential benefits to the appellants under law. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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