9911796707
TMI Blog2025 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... observe that the Show Cause Notice issued on 29.07.2020 is highly barred by limitation. The same view has been taken by this Tribunal in the case of M/S. DIC INDIA LIMITED VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [2024 (9) TMI 186 - CESTAT KOLKATA] wherein it has been observed that 'the re-classification of the imported goods vide the 17 Bills of entry under CTH 2710, on the basis of Test Report received from IIT, Kharagpur, is not sustainable.' The extended period of limitation is not invokable in the case. Consequently, the proceedings against the appellant are not sustainable. Conclusion - Classification under Chapter 86 upheld. The extended period of limitation is not invokable in the case. Consequently, the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) The appellant submitted all the relevant documents through the Customs ICEGATE system and declared the appropriate description wise value of imported goods in the relevant bills of entry and self-assessed the custom duties payable towards import of said goods as prescribed under Section 17 of the Customs Act, 1962. (iv) The imported goods were cleared on payment of basic customs duty at the tariff rate of 10% and Integrated Tax (IGST) at the rate of 5% as prescribed under Schedule-I to the Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017. (v) The Directorate of Revenue Intelligence, Lucknow commenced investigation on classification of the vehicles imported by one of the joint venture partners of the appellant viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2.2. The matter was adjudicated and by way of the impugned order, the demand of differential IGST was confirmed, along with applicable interest, imposition of redemption fine and penalty. 3. Against the said order, the appellant is before us. 4. The Ld. Counsel appearing on behalf of the appellant submits that the imported goods rightly merit classification under Chapter 86. It is his contention that for the goods in question, i.e., supply and commissioning of Loco Tractor Model 2.60, supply and commissioning of Loco Mover CRAB 1500 and supply and commissioning of Batter Shunter from the foreign supplier vide the three Bills of Entry, they classified the goods under CTH 8602 9090, CTH 8604 0000 and CTH 8607 9990 respectively. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C India Ltd. v. Commissioner of Cus. (Port), Kolkata [2024 (9) TMI 186 - CESTAT, Kolkata] ii. KPR Fertilizers Ltd. v. Commissioner of C.Ex., Cus. and S.T., Visakhapatnam-II [2023 (384) E.L.T. 216 (Tri. - Hyd.)] iii. Icredible Unique Buildcon Pvt. Ltd. v. Commissioner of C.Ex. & S.T., Alwar [2022 (65) G.S.T.L. 377 (Tri. - Del.)] iv. Densons Pultretaknik v. Commissioner of C.Ex. [2003 (155) E.L.T. 211 (S.C.)] 5. On the other hand, the Ld. Authorised Representative of the Revenue supported the impugned order. 6. Heard the parties and considered their submissions. 7. We find that it is a fact on record that the import took place during the period from November, 2017 to January, 2018 and the goods were cleared for home consumption by as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no suppression of facts with intention to evade payment of tax established in this case and hence, we hold that the Show Cause Notice issued on 26.12.2013 by invoking the extended period of limitation is not sustainable. Thus, we hold that the re-classification of the imported goods vide the 17 Bills of entry under CTH 2710, on the basis of Test Report received from IIT, Kharagpur, is not sustainable. Accordingly, we set aside the demands confirmed in the impugned order in respect of all these 17 Bills of Entry." ( Emphasis supplied ) 7.1. In view of this, we hold that the extended period of limitation is not invokable in the case. Consequently, the proceedings against the appellant are not sustainable. 8. In view of this, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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