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2019 (11) TMI 452 - AT - CustomsEnhancement of penalty - Section 112 (a) of the Customs Act, 1962 - import of different type of ‘Catheters’ - Drugs or not - imoprt of Catheter through Trivandrum Airport - designated airport or not - N/N. 1468 E dated 06.10.2005 - Whether there was any mis-declaration of description of goods in the bills of entry or not? - HELD THAT:- The appellant has been regularly importing the Catheter from the Trivandrum Airport during the period 23.11.2005 to 17.03.2011 and has been paying Customs Duty and no objection was raised by the Department during these six years regarding any violation made by the appellant. Further, the N/N. 146 E dated 06.10.2005 issued by the Department of Health was not in the knowledge of the appellant as well as the Customs officials and no objection was raised against the appellant. Subsequently, after the expiry of six years, a SCN dated 06.08.2011 was issued proposing confiscation of the goods imported under 111 Bills of Entry mentioned therein and also proposing penalty under Section 112 and 117 of the Act - the Original Authority after considering the submissions of the appellant has observed that there was no mis-declaration on the part of the appellant while filing the Bill of Entry and that finding has not been disturbed even by the Commissioner (A). Extended period of Limitation - HELD THAT:- The Department issued another SCN No.21/2010 dated 23.07.2010 demanding short payment of duty on certain items but in the said SCN also, no allegation was made that the appellant is not entitled to import through Trivandrum Airport - Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of Entry which was accepted by the Department, then invoking the extended period of limitation is not justified because there was no intention to evade payment of duty. Appeal allowed - decided in favor of appellant.
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