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2015 (1) TMI 207 - AT - CustomsConfiscation of goods - Imposition of penalty - Misdeclaration of goods - Held that:- In this case import took place at Chennai port and the customs authorities at Chennai had cleared the goods holding that the description of the goods has not been misdeclared. Therefore in the light of the decision in Costa Foods v. CC - [1988 (7) TMI 296 - CEGAT, NEW DELHI], which has been upheld by the Supreme Court in Ram Narain Bishwanath - [1996 (12) TMI 76 - SUPREME COURT OF INDIA]. The proceedings in Mumbai Custom House is not sustainable as same is beyond jurisdiction. Further, I find that the show cause notice has been issued by invoking the extended period of limitation without alleging fraud, collusion, misstatement, suppression of fact or contravention of provisions of Act/Rules with an intent to evade duty, hence the show cause notice is barred by limitation. In these circumstances, impugned proceedings were not warranted against the appellants. Accordingly, impugned order imposing penalty qua appellants is set aside - Decided in favour of assessee.
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