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2019 (9) TMI 1112 - AT - CustomsClassification of imported goods - 48F Optical Fibre Cable - whether classified under CTH 85447090 or under CTH 90011000 - benefit under N/N. 24/2006-Cus dated 01.03.2005 - HELD THAT:- The issue of classification of Optical Fiber Cables has been settled by the larger bench of Tribunal in case of Vodafone Essar Gujarat [2018 (1) TMI 959 - CESTAT MUMBAI (LB)] under Chapter 90. Applicability of Section 28(2B) of CA - appropriation of the amount said to be deposited voluntarily by the respondents - HELD THAT:- In the proceedings initiated by the revenue, demanding the duty by invoking extended period as per the proviso to Section 28(1) of the Customs Act, 1962 revenue cannot seek the benefit of sub section (2B) for the reason it fails to establish its case under the said proviso. Once the show cause notice has been issued in respect of any amount whether deposited or not deposited, by invoking extended period as per the proviso to Section 28(1), the adjudicating authority is bound to determine the issue as per the notice issued. Thus by issuing the show cause notice, Revenue has itself opted not to settle the issue in terms of sub-section 2B of Section 28 of Customs Act, 1962. Having done so they cannot go back subsequently on failing in adjudication proceedings to ask for settlement and appropriation of the amounts paid in terms of this section. Appeal dismissed - decided against Revenue.
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