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2015 (10) TMI 1776 - SC - CustomsMis-declaration of goods – Front End Engineering Package (FEEP) - Appellant classified under Chapter Heading 49.01 – SCN issued claiming extended period of limitation and product to be covered under the head 4911.99 wherein full exemption is not available - Held That:- when the declaration was filed by the respondent, in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation provided under Section 28 of the Customs Act, 1962, could not have been availed by the Department – Declaration filed by the assessee is bonafide under the head 49.01 and cannot be said as mis-declaration of goods - Decision made in the case of Commissioner of Customs (General), New Delhi v. Gujarat Perstorp Electronics Ltd. [2005 (8) TMI 657 - Supreme Court of India] followed - Appeal dismissed in favour of assessee.
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