Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1304 - AT - CustomsPenalty u/s 112 and Section 14A of Customs Act - classification of imported goods - consignment of readymade garments for men/boys, jackets of various types - no misdeclaration/suppression of facts - assessment not challenged by Revenue - principles of natural justice. Held that:- In this case the import was made in the year 2004. The applicant filed the bill of entry along with the invoices and related documents claiming appropriate tariff heading as per their appreciation. The goods were examined and the samples were also drawn, which is evident from the examination report on the bills of entry. As the goods were examined before the clearance and the same was found as per the declaration, no allegation of suppression of fact can be made against the appellant - It is also fact that the department has not appealed against the assessment order which was done at the time of clearance of goods by filing the bills of entry. As no appeal was filed against the assessed bill of entry, the same cannot be reopened after period of more than three years. Penalty do not sustain - appeal allowed - decided in favor of appellant.
|