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2019 (4) TMI 914 - AT - CustomsExtended period of limitation - improper classification of goods on bonafide belief - re-classification of goods - not a case of mis-declaration of goods - Held that:- Both Revenue as well as the appellant were having the understanding that classification assessed prior to 18.04.2011 was correct at the time of clearance of the bills of entry in question. Further, the show cause notice has been issued on 13 July, 2015 by invoking extended period of limitation - the bonafides of the appellants have been proved and it is not a case of suppression of classification by the appellant. The appellant sought classification under chapter 84 of the Act, it is the duty of the adjudicating authority to classify correctly and to examine whether the classification sought is correct or not? Admittedly, the goods were classified under Chapter 84 of the Act. Therefore, proviso to Section 28 of Customs Act, 1962 are not invokable, to invite extended period of limitation in the facts of this case. The extended period of limitation is not invokable in the facts of this case, as whole of the demand confirmed against the appellant is by invoking extended period of limitation - penalty also not imposable - appeal allowed - decided in favor of appellant.
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