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2022 (7) TMI 664 - AT - CustomsValuation - payment of CVD on MRP basis - Demand of differential duty of customs for the extended period of limitation, along with imposition of penalty - allegation is that the appellant should have paid the customs duty based on the MRP, whereas the appellant have paid the customs duty on the transaction value - there was no MRP affixed on the goods imported and sold by the appellants - intent to evade tax, present or not - HELD THAT:- The only allegation in the show cause notice for invocation or extended period of limitation is that, the appellant have filed two Bills of Entry dated 06/10/2009 and 05/01/2010 wherein they have suo moto declared the RSP of the goods for the purpose of calculation of CVD at the time of import. It was further observed that prior to this, the appellant had not declared the RSP with intent to evade the Customs duty. Thus, the appellant have intentionally hidden the fact to evade the requisite duty on the CVD component. It is mentioned in the Show-Cause Notice that investigation was started by the department only after declaration of MRP/RSP suo moto by the appellant in the Bill of Entry filed in October, 2009 and subsequent Bills of Entry. The statement of the proprietor was recorded under Section 108 on 08/12/2009 wherein, he inter alia stated that although they are importing from the year 2004 they have never declared RSP or MRP at the time of import. It was only after they came to know about Notification No. 49/2008-CE as amended by Notification No. 18/2009-CE, they have understood the requirement to declare MRP/RSP and accordingly they have started declaring - no case has been made of by the revenue that the appellant, in spite of having knowledge of such compliance towards MRP, have deliberately not declared. The extended period of limitation is not invocable in the facts and circumstances. Thus, the demand shall be limited to the normal period of limitation, which is six months starting from the date of the Show-Cause Notice. The penalty imposed under Section 114A is also set aside. Appeal allowed.
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