9911796707
TMI Blog2024 (5) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... same, the duty liability is pegged at 60%. So, just because the goods were imported in semi knock down condition, does not by itself carve out an exception. The point therefore to be considered is the import and not what happens thereafter, that is, whether the parts are sold as it is or in assembled condition. The appellant has heavily relied upon the earlier imports to contend that they were all being in the nature of contemporaneous imports, the assessments of which had become final since the revenue had accepted the declared goods as such. It is a well settled principle that there is no res judicata in tax matters; if that was a mistake on the part of the revenue, then a mistake committed once cannot perpetuate forever, and in any case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Section 28(4) is just and proper and hence, the this issue is also answered against the appellant. There are no merit in the appeal - appeal dismissed. - SHRI P. DINESHA, MEMBER (JUDICIAL) AND SHRI M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Derrick Sam, Advocate Shri N. Sathyanarayanan, Authorised Representative ORDER Brief facts are that the appellant had filed a Bill of entry for the clearance of consignment declared as Plastic Bottle Stick and Accessories, Soap Water Solution and Whistle, which was later on taken up for investigation by the officers of Special Investigation and Intelligence Branch. The apparent reason for the investigation by Special Investigation and Intelligence Branch is, that plastic bottle stick toys/plastic bub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority order in appeal, having appealed the order in original, thereby rejecting their appeal, the present appeal has been filed before this forum. 4. Shri Derrick Sam, ld. Advocate appeared for the appellant and Shri N.Sathyanarayanan, ld. Asst. commissioner defended the impugned order. 5. Having heard the rival contentions, we have carefully perused the documents placed on record. The issues to be decided by us are, (i) Whether the revenue was justified in classifying the imported goods as plastic toys under CTH 95030030? (ii) Whether there was willful mis-declaration of the goods whereby the larger period of limitation under Section 28(4) of the Customs Act, 1962 can be invoked? . 6. The appellant is undoubtedly runni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force in the submissions made by Revenue and stated at para 8 of the impugned order that as per Rule 2(a) of the General Rules of Interpretation of the Import Tariff, any reference in a heading to an article shall be taken to include a reference to that article, 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has their essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled . 8. The appellant claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has filed this Writ Petition to direct the second respondent herein to forward the case file, concerning the Bill of Entry No.5903739 dated 19.10.2021 to the first respondent albeit provisionally, pending any further investigation by the office of the second respondent and by also considering the representation of the petitioner dated 02.11.2021 and also to further consider the request of the petitioner for waiver of demurrage/ storage/ warehouse charges , concerning the Bill of Entry No.5903739 dated 10.10.2021. [emphasis added by us] 12. Further, the Hon ble High Court has ordered for assessing the bill of entry dated 19.10.2021, as is clear from paragraph 12 of the same order. However, in its Order dated 12.04.2022, the Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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