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TMI Blog2025 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 150 sets of Rotary Power Weeder and on investigation, it was found to be 'Brush Cutters' and hence, the benefit of Notification was denied demanding a duty of Rs.3,91,930/- which was paid under protest by the appellant. On further investigation for the period 06.12.2010 to 23.07.2013, similar goods were found to be 'Brush Cutters' which were imported under concessional rate of duty, hence, the differential duty of Rs.26,43,951/- on the past clearances was also confirmed. With regard to past clearances, it is found that Bills of Entry No. 4656425 dated 16.09.2011, 6559041 dated 17.04.2012, 6935540 dated 26.05.2012, 7280139 dated 03.07.2012, the appellant has declared the items as 'Brush Cutters' as also the description was correctly mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 8432 of the Customs Tariff Act, 1985 and claimed concessional rate of duty by availing the benefit of Notification No.12/2012-Cus. dated 17.03.2012. Revenue contended that the machines imported are 'Brush Cutters' and not 'Power Weeders' as claimed by the appellant, hence rightly classifiable under CTH 8467 and also the benefit of the above Notification not admissible. Accordingly, the original authority confirmed the demand along with interest, imposed redemption of fine of Rs.10,00,000/- on the goods already cleared, imposed redemption fine of Rs.4,00,000/- on the goods seized and confiscated valued at Rs.18,65,268/-. Also, imposed penalty equivalent to duty under Section 114A; penalty of Rs.26,00,000/- under Section 114AA; penalty of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector: 1999 (74) ELT 9 (S.C.) and M.K. Kotecha Vs. CCE 2005 (179) ELT 261 (S.C.), it is submitted that extended period of limitation cannot be invoked in the present case, as there was no suppression of facts or fraud involved. In view of this, the penalties also cannot be imposed as is held in the case of CCE and ST Hyderabad-II Vs. Sandor Medicaids Pvt. Ltd.: 2019 (367) ELT 486 (Tri. -Hyd.) and Lewek Altair Shipping Pvt. Ltd. Vs. CC, Vijayawada: 2019 (366) ELT 316 (Tri.-Hyd.). 4. The Learned Authorized Representative for the Revenue submitted that the issue on classification stands settled in view of the Final Orders issued by this Tribunal in the case of M/s. Ratnagiri Impex Pvt. Ltd. Vs. the Commissioner of Customs (supra) and Hikok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Rs.26,43,951/- on the past clearances was also confirmed. With regard to past clearances, we find that Bills of Entry No. 4656425 dated 16.09.2011, 6559041 dated 17.04.2012, 6935540 dated 26.05.2012, 7280139 dated 03.07.2012, the appellant has declared the items as 'Brush Cutters' as also the description was correctly mentioned, therefore, the question of suppression does not arise. In view of the above, we do not find any reason to sustain the demand beyond the normal period of limitation. Accordingly, the demand is confirmed for the normal period. The goods detailed under Annexure-1 since already cleared and not available for confiscation, the question of redemption fine does not arise, hence set aside as is held in the case of Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Supreme Court has dismissed the SLP of the revenue in the case of Commissioner of Customs (Import) v. Finesse Creation Inc. [2010 SCC Online SC 1452 = 2010 (255) E.L.T. A120 (S.C.)]. In the instant case, admittedly the appellant/revenue could not find actual goods for confiscation and therefore, the order setting aside the redemption fine is in consistence with the decisions of this Court. The appellant/revenue has relied upon the case of Unimark Remedies Ltd. (supra) which has taken a view that the redemption fine can be imposed even though there was no seizure and the goods were already cleared. In our view, this decision is distinguishable on the facts since in the present case, there was no actual excess stock found but it was only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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