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TMI Blog2025 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... e Long Rod Insulators, therefore, there is no mis-declaration. The issue was only of interpretation of the words composite and polymer , the word composite was used whether the goods imported falls under the description i.e. Polymer Long Rod Insulators as appearing in the Notification. Therefore, the issue involved is clearly an interpretation of the entry provided under the Notification - The appellant have very strong prima facie case on merit also as decided by the adjudicating authority. There is no change of circumstances from date of filing of bill of entry till the issue of show cause notice, therefore, nothing prevented the department to issue show cause notice within the normal period from the date of filing of bill of entry i.e. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposite Long Rod Insulators for 765 KV transmission line by classifying these goods under Chapter Tariff Heading 85469090 of Customs Tariff and by availing the benefit of concessional rate of basic excise duty vide Serial No. 350 of Notification No. 12/2012-Cus., dated 17-3-2012. The department has issued a show cause notice No. VIII/10-148/ICD-KHOD/O A/HQ/2018, dated 18-8-2020 under Section 28(4) of the Customs Act, 1962 to the importer on the ground that Serial Number 9 of List 10 of Notification under reference allows concessional rate of duty @5% for 765KV Polymer Long Rod Insulator which are required for use in high voltage power transmission as specified under the said Notification and since the imported goods appeared different from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records, we are of the view that this matter can be disposed of on limitation without entering into the issue on merit. As regard limitation, we find that the appellant have filed the bill of entry on 9-2-2017 and declared the goods correctly as per the document i.e. Composite Long Rod Insulators, therefore, there is no mis-declaration. The issue was only of interpretation of the words composite and polymer , the word composite was used whether the goods imported falls under the description i.e. Polymer Long Rod Insulators as appearing in the Notification. Therefore, the issue involved is clearly an interpretation of the entry provided under the Notification. We find that the appellant have very strong prima facie case on merit also as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full Information with the intent to evade payment of duty . When the facts are known to both the parties, omission by one party to do what he might have done would not render it suppression The similar issue on limitation has also been considered in the following judgments : Tamil Nadu Housing Board v. Collector of Central Excise, Madras - 1994 (74) E.L.T. 9 (S.C.) wherein the Apex Court held that limitation for extended period invocable only if existence of both situations (1) suppression, fraud, collusion etc. and (2) intent to evade payment of duty proved - Continental Foundation Joint Venture v. CC, Chandigarh [2007 (216) E.L.T. 177 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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