Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 34 - AT - CustomsBenefit of Notification No.12/2012 - Misdeclaration - Steam Coal or Bituminous Coal - Bar of limitation - Held that:- The use of the expression shipping bills by the Commissioner cannot be considered to be a typographical error and the same reflects upon non-application of mind by the Commissioner. Further it is not the assessee who is seeking re-assessment of the Bills of Entry. It is the Revenue who initiated proceedings against the assessee by way of issuance of a show-cause notice. If the Bills of Entry, according to the Revenue, cannot be re-assessed, then the original assessment which was in favour of the assessee is required to be adopted - Tribunal having remanded the matter for confirmation of demand for the period falling within the limitation, it was not open to the adjudicating authority to go beyond such directions. As such once again, we are constrained to set aside the impugned order and remand the matter to the adjudicating authority for reconsideration of the issue only for the period falling within the limitation as also not to impose any penalty. Demand which falls within the limitation period, the appellant has made an alternative ground claiming benefit under Notifications No.127/2011-Cus. and No.64/2012-Cus. which provide concessional rate of duty in respect of imports from Indonesia. Though the appellants have produced documentary evidences to show that the imports are from Indonesia but the same were not accepted by the Commissioner on the ground that the appellant has not produced the originals. - Matter remanded back - Decided in favour of assessee.
|