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TMI Blog2012 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri R. Nagar, AR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Before the arrival of vessel, M/s. Teej Impex Pvt. Ltd., Gandhidham sold 2,600 MTs to M/s. Bajrang Petrochemicals Pvt. Ltd., M/s. Jagdamba Petroleum India Pvt. Ltd., M/s. Shree Ganesh Oleochem Pvt. Ltd. On arrival of the vessel on 27-2-2009, before permitting discharge of the goods, samples were drawn and on 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok place at 208°C. Based on this report and other investigations conducted, proceedings were initiated proposing to classify the goods under CTH 27101190 instead of classification proposed by the importer under CTH 27101990, on the ground that the imported goods is not 'Condensate' but 'Light Oils'. After investigation. Show Cause Notice was issued, which culminated into the impugned order, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on limitation itself, the appellant has a strong case. 3. We find that in this case, no doubt, the goods were declared as Condensate by the appellant. However, admittedly. Condensate is classified under CTH 2709, whereas the appellants have proposed classification under CTH 2710. Even though, the Bills of Entry were assessed by the Customs officers, this mistake was not noticed. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. But, in the case of imports, the goods are assessed by the Customs officers, allowed to be discharged out of the vessel under supervision and in this case, the sample was drawn and therefore, to invoke the limitation, there has to be very strong ground to show suppression or mis-declaration with intention to evade duty. No collusion has been alleged. Since the appellants have been able ..... X X X X Extracts X X X X X X X X Extracts X X X X
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