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2015 (12) TMI 725 - AT - CustomsValuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - Invocation of extended period of limitation - Held that:- Appellants had filed Bills of Entry wherein the goods are described as ‘Part of CFL (Fluorescent Glass Tubes J5) classifiable under 8539.9010. It is also observed that the goods were examined in detail by the Customs officers in second check examination and were assessed at merit rate of duty and cleared out of Customs charge. As the Assessment had become final, the relevant date of issuance of Show Cause Notice would be reckoned by the normal time limit, unless the ingredients for invoking the extended period under Section 28 of Customs Act are attracted. The Department was aware that the goods attracted MPR assessment under Section 4A of the Central Excise Act. Therefore, before final assessment of Bills of Entry, they should have raised the question of proper valuation for assessment of CVD. Since they have not done so, the extended period cannot be invoked. - Order-in-Original cannot be sustained in the said respect. Hence, the impugned Order-in-Original is modified to the extent that the demand beyond the normal period of 6 months is set aside. The penalties are also set aside. - Decided partly in favour of assessee.
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