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2019 (6) TMI 387 - AT - CustomsWaiver of Penalty - benefit of reassessment under Section 149 of Customs Act - benefit of N/N. 72/2005-Cus - Extended period of limitation - HELD THAT:- In the instant case, the country of origin certificates were not produced before the original adjudicating authority. The dates on the country of origin certificates are not legible and it cannot be said that the said if country of origin certificate existed at material time when the assessment was made. Section 149 permits reassessment only in the circumstances and on the strength of “documentary evidence which was in existence at the time goods were cleared, deposited or exported”. It is not clear in the instant case that such country of origin certificate were available at the time of clearance of goods. Extended period of Limitation - HELD THAT:- It is seen that the appellants have correctly described the product in the bills of entry and claimed the notification. The complete facts were before the assessing officer. Thus there was no suppression of facts or misdeclaration - If the Revenue was not aware of the changes in law the assessee cannot be blamed - Extended period of limitation cannot be invoked. The demand of duty and interest in so far as period within limitation is concerned, is confirmed - penalty set aside - appeal allowed in part.
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