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2015 (8) TMI 779 - HC - CustomsExtended period of Limitation – Payment of differential duty – Respondent while invoking extended period of limitation issued show cause notice alleging under-valuation of car and payment of differential duty – Vide impugned order CESTAT order payment of differential duty – Held that:- declared value at which car was imported and upon which duty was paid by appellant was $ 64,700 – Report of independent chartered engineer, indicated value of car at $ 63,000, prima facie appears to be based on application of different price matrix –Considering circumstances, extended limitation period on ground of mis-declaration assuming that appellant did indulge in such activity, may not be alleged by Revenue – Having regard to such circumstances, in interest of justice direction contained in impugned order requires to be partially modified – Differential duty reduced – Decided in partly in favour of Appellant.
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