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2023 (4) TMI 512 - AT - CustomsClassification of imported goods - modified Tapioca Starch, Industrial Grade - classificable under Chapter Heading 35051090 or under Tariff Heading 1108? - rejection of value and its re-determination of the duty - retraction of statements - willful mis-statement of facts or not - extended period of limitation - HELD THAT:- The differential duty worked out in this case has the effect of changing both the classification and the valuation. However, there is no proposal whatsoever in the SCN to change the classification and the impugned order and the order-in-original also do not indicate any proposak to change the classification of the goods. Therefore, the change of classification cannot be sustained. As far as the valuation is concerned, the entire proposal of the Revenue is on two legs. The first is the appellant admitted in his statement that there was a difference between modified Tapioca Starch and Tapioca Starch and that he had imported Tapioca Starch in the disputed consignments. The TTSA prices during the relevant period were much higher. Based on these two facts, the assumption of the Revenue is that the prices were mis-declared by the appellant with an intent to evade duty and, therefore, the declared prices can be rejected retrospectively and a demand under Section 28 (4) can be issued because there was a willful mis-statement by the appellant. After examining the statements and the evidence available on record, we do not find any substantial evidence to reject the declared value. The only thing which goes in favour of Revenue is that the Managing Director of the appellant had given statements which, he retracted later. If the statements and the retraction are both considered, nothing survives in this demand. If neither is considered also, nothing survives. Appeal allowed.
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