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2019 (8) TMI 688 - AT - CustomsExtended period of limitation - suppression of facts - Classification of imported goods - PHASE CAB EQ SHPG ASM (200V) - whether classified under heading 8537 of Customs Tariff or under heading 8504? - eligibility for reduced rate of duty under Notification No. 69/2011 - Order-in-Appeal dated 26/08/2014 through which it was held that the impugned goods were classifiable under heading 8504 was challenged before this Tribunal with application of condonation of delay of 749 days - HELD THAT:- Hon’ble High Court has held that in respect of impugned goods for which the Bill of Entry dated 26/07/2013 was filed by importer the Department has finally classified the goods under heading 85044010 and was affirmed by Commission (Appeal ) and not interfere by the Tribunal - We also note that contention of Revenue is that the importer has not provided all the information required to arrive at the correct classification, and therefore, there is suppression. We do not accept the contention of the Revenue because for passing the order dated 12.09.2013 the goods were subjected to first check and after filing of the Bill of Entry by importer the goods were first examined by Revenue and then they have proposed to be classified under heading 8504 and through the order dated 12/09/2013 the classification was decided under heading 8504. The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical information that they required. Since Revenue have not done so, in 2016 they cannot make allegation that importer did not provide them all the information. Suppression of facts or not - HELD THAT:- Since in all the three Show Cause Notices the basis for issue of Show Cause Notice is suppression, we hold that suppression on behalf of the importer is not established in this case. Demand set aside - appeal allowed - decided in favor of appellant.
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