Classification of imported goods - Extended period of limitation ...

Case Laws Customs

February 4, 2022

Classification of imported goods - Extended period of limitation - The argument of the department that this is a case of self-assessment is factually incorrect. Though the appellant-importer has filed the Bill of Entry in the EDI system goods were subjected to open examination and the proper officer has examined the goods and forwarded it to the concerned group for assessment. Under such circumstances, it cannot be said that the Bills of Entry were subjected to self-assessment. This being the case, it is not open for the department to issue show cause notice invoking longer period and that too alleging suppression, misdeclaration etc. with intent to evade payment of duty. - AT

View Source

← Previous Next →

Classification of imported goods - Extended period of limitation ...

Case Laws Customs

February 4, 2022

You may also like:

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the...

Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

The appellant had correctly declared the description of the imported goods as "Surgical Microscope for Neurosurgery - Zeiss OPMI Pentero with accessories" in the Bill of...

Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

Quick Updates: