9911796707
TMI Blog2022 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant is a regular importer of CNG/LPG kits, which are installed mainly in the motor vehicles. The appellant mostly disposes of such kits in the wholesale market and also undertakes the work of installation of kits in the motor vehicles in a few cases. The appellant have imported such kits during the period Feb., 2007 to September, 2009, almost 150 times and have been filing their bills of entry based on the transaction value. Such bills were duly assessed by the proper officer of the Customs, and 'out of charge' was given. Admitted fact is that when the appellant came to know of Notification No. 49/2008-CE (NT) dated 24/12/2008 as amended by Notification No. 18/2009 dated 07/07/2009, they started declaring the value for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceive; that the name of the item and its suppliers are mentioned on packings and the kits are sold in numbers; that they purchase some components from the domestic market also. He further stated that the items, they are dealing in, are used in automobile only, that the CNG/LPG parts and components, in which they deal are parts components and assemblies of automobiles, on which vehicles are run on CNG/LPG fuel, that these parts, components are essential to convert a vehicle from petrol to CNG/LPG mode. That since 2006-2007 till date, they have imported 3800 CNG kits, that 90% of kits and components imported by them are sold as such and 10% are sold by way of fitment in customer vehicle at their end; that they charged Rs.7000/- to Rs.8500/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, "Entry 97 of notification no.2/2006-CE (NT), which is equivalent to present serial no.108 of Notification No.49/2008-CE (NT) dated 24.12.2008,which provides that "parts, components and assemblies falling in any heading tariff are covered". Therefore, its logical that all parts, components and assemblies shall be covered. Although, admittedly, there is no specific entry for "components" or "assemblies" of automobiles in the Tariff. But all the goods, which are commonly known and sold in the trade as parts, components and assemblies are covered by the said entry, irrespective of their classification in the Tariff. 5. Reliance was also placed on the ruling of this Tribunal in the case of Mahendra Engg. Works - 1993 (67) ELT 134 (Tribunal), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority upheld the demand for the extended period of limitation observing that under the provisions of Section 46 of the Customs Act, an importer is obliged to subscribe to a declaration as to the truth of the contents of such Bill of Entry. The appellant was statutorily required to declare the RSP of the imported goods and non-declaration thereof, amounts to mis-declaration on the part of the appellant. It was also observed that the notifications issued by the Government/Board are widely published. It was also observed that the appellant have filed some Bills of Entry wherein, they have declared the MRP of the imported goods, even before initiation of the investigation. Equal amount of penalty was also imposed under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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