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2005 (9) TMI 99 - HC - CustomsInvocation of extended period of limitation as provided under the Customs Act, 1962 particularly in view of the fact that the Respondent had made misdeclaration for claiming benefits of Notification No. 11/97, dated 1-3-97 - levy of penalty under Section 114A of the Customs Act when duty was short levied due to mis-declaration - wilful mis-declaration of goods under reference and wrongful availment of the benefit of N/N. 11/97-Cus., dated 1-3-97 - HELD THAT:- Having examined the factual scenario and the law laid down by the Apex Court in the case of NORTHERN PLASTIC LTD. VERSUS COLLECTOR OF CUSTOMS & CENTRAL EXCISE [1998 (7) TMI 91 - SUPREME COURT], we are of the view that even if the declaration made by the respondent-assessee with regard to the claim for exemption in payment of duty therein and that the respondent was entitled to exemption under Notification No. 11/97-Cus., the respondent did not commit any wrong. It cannot be said to be a case of misdeclaration. In that view of the matter, there is no wilful suppression of facts or wilful misdeclaration by the respondent-assessee. Consequently, the Tribunal was justified in taking a view that the demand was barred by limitation. In that view of the matter, the Commissioner of Customs was not justified in invoking the extended period of limitation holding that the importer i.e., respondent herein was liable to pay penalty under Section 114A of the Customs Act. Appeal dismissed.
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