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2013 (12) TMI 91 - AT - CustomsDemand of differential duty - Undervaluation of goods - Import of superheat resistant latex rubber thread in ribbon form - Bar of limitation - Held that:- goods are imported by the appellants are powder quoted as per the invoice and we have examined the bills of the goods imported on higher price where the goods are of silicon coated. We further examined the price of the goods imported during the period July, 2007 to September, 2007 wherein the price of imported goods similar to the goods in question, the Bill of Entry dated 6-7-2007 is showing that the import has been made at @ US $ 1.21 per kg and other two invoices dated 19-11-2007 showing the price almost Rs. 53/- per kg. The Bill of Entry relied on by the adjudicating authority dated 29-1-2008 cannot be considered as reliable document as import has taken place in October, 2007 to October, 2008. In these circumstances, the appellant has been able to show that the quality of goods are different from the goods and value which were relied on by the adjudicating authority for loading of the value - in these cases the show cause notices admittedly have been issued beyond the period of six months and there is no allegation of suppression, concealment of facts, fraud, etc., therefore, we hold that the show-cause notices issued to the appellants are barred by limitation - Decided in favour of assessee.
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