9911796707
TMI Blog2024 (5) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... n claiming wrong classification of the disputed goods and availment of the exemption from payment of the BCD under the notification dated 17.03.2012 read with notification dated 30.06.2017. It is also an undisputed fact that the appellant had voluntarily paid the differential BCD and interest amount upon detection of wrong classification by the DRI. The reduced penalty amount as per sub-section (5) of Section 28 ibid was also paid suo-moto by the appellant, consequent upon receipt of the SCN. Thus, it cannot be said that the department s action in invoking the penal provisions u/s 114A ibid is not proper or justified. In the case in hand, since 14th and 15th of December were being holidays as second Saturday and Sunday, payments made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawings and designs on paper made with aid of computer and filed the Bills of Entry, claiming classification of the said goods under Customs Tarriff Item (CTI) 4906 00 00. The appellant had also claimed the exemption from payment of Basic Customs Duty (BCD) in terms of Notification No. 12/2012-Cus., dated 17.03.2012 read with Notification No. 50/2017-Cus., dated 30.06.2017. The officers of Directorate of Revenue Intelligence (DRI), Cochin Zonal Unit, initiated an investigation against the appellant in context with importation of the subject goods. The DRI had concluded that the imported goods should appropriately be classifiable under CTI 4911 99 20, instead of the classification claimed by the appellant under CTI 4966 00 00. During the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n thirty days from the date of receipt of the SCN, the benefit provided under Section 28(5) ibid should be available to the appellant and the impugned order, confirming equal amount of BCD asthe quantum of penalty cannot be sustained. 3. On the other hand, learned AR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since the differential amount of BCD was paid during the course of investigation by the DRI, the appellant is exposed to the penal consequences provided under 114A ibid. Further, learned AR also submitted that the benefit of payment of reduced amount of penalty in terms of sub-section (5) of Section 28 ibidshould not be available to the appellant inasmuch as the reduced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid beyond the period of thirty days from the date of receipt of the SCN. The SCN was received by the appellant on 15.11.2019 and thereafter, the reduced amount of penalty was paid on 16.12.2019. It is a fact that such deposit was made beyond the prescribed time frame of thirty days. The appellant has stated that the penalty amount was paid by it on 16.12.2019, owing to the reason that 14th/15th were bank holidays, being second Saturday and Sunday and that on the next available working day i.e., 16th December, the amount was deposited into the Central Government Account. Insofar as computation of the time limit for such type of delay is concerned, Section 10 of the General Clauses Act, 1897 has mandated that if the Court or office is clos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit provided for reduction in the quantum of penalty. Thus, the impugned order, imposing equal amount of penalty shall not be sustained for judicial scrutiny. 8. The issue with regard to computation of the limitation period came up before the Hon ble Gujrat High Court in the case of Prakash Dimond Pvt. Ltd. Vs. Union of India and the Hon ble Court by order dated 03.05.2010, (reported in 2010 (5) TMI 489-Gujrat High Court) has held that if the last date of a period within which an act is to be performed is a holiday, then the last date would be extended to the immediate next working day and the act would be said to be in compliance, if the same is performed on the immediately next working day by invoking the provisions of Section 10 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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