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2008 (10) TMI 187 - AT - CustomsDemand and Recovery of Customs Duty – Antidumping Duty – Misdeclaration of grade of Mulberry Raw Silk - On testing the sample of the imported goods, it was found that the Mulberry raw silk imported was of grade 2A as against the declared grade 4A. The original authority found that the appellants had misdeclared the grade of the imported silk in order to evade paying anti-dumping duty (ADD), which was leviable on Mulberry raw silk of 2A grade. In demanding the ADD, adjudicating a demand notice issued under Section 28 of the Act, the original authority had turned down the objection raised by the appellants that a demand following findings different from the assessment order could not be made without following the procedure of review under Section 131 of the Customs Act, 1962 – Held that it is case of short payment of duty – this case is not of non-payment of ADD– further SCN is beyond normal period of limitation – Demand u/s 28 is not maintainable – Appeal allowed
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