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2014 (9) TMI 400 - HC - CustomsLevy of Anti-dumping duties on import of Mulberries Silk Grade IV A - extended period of limitation - demand notice was issued beyond six months from the dated of payment of duty - CESTAT decided in favor of assessee - Held that:- Tribunal has over-looked the facts which has been recorded by the Original Authority as well as the First Appellate Authority. At this stage, it is to be pointed out that the importer/respondent did not dispute the test report of the Central Authority, which held that the product is of 2A grade. Furthermore, in the statement recorded under Section 108 of the Act, the partner of the respondent had accepted that he was aware of the Notification No. 106/2003-Customs, dated 10-7-2003 that the import of Mulberry Silk of 2A grade attracts anti-dumping duty. The Tribunal rendered a finding that it cannot be taken as a intentional mis-declaration since the certificate was given by the supplier that the product is of 4A grade and the same quality of the product was mentioned in all the import documents. Reasons assigned by the Tribunal not acceptable - In fact, the First Appellate Authority pointed out that the information furnished in the certificate given by the supplier itself was found to be false and investigation was initiated. Moreover, when the respondent themselves requested the assessment to be done at the enhance value, even before test report, it clearly shows that the assessee was aware of the aware of the quality/grade of the imported goods and trying to escape the rigour of anti-dumping duty. Extended period of limitation - Held that:- In the case on hand, Section 9A of the Customs Tariff Act, 1975 was not invoked at all and the goods were given an order of clearance after assessment of the goods. Therefore, it is a clear case, where Section 28(3)(a) of the Customs Act, 1962 is invokable and the relevant date for determination of limitation would be the date of clearance of the goods and therefore, the demand is not hit by limitation. In the absence of specific challenge to the certificate issued by the Central Silk Board or to the findings of the Tribunal, on this aspect of the bonafideness of the assessee/importer, the reasoning of the Tribunal is perverse, hence, the order of the Tribunal is liable to be interfered. - Decided in favor of revenue.
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