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2024 (9) TMI 331 - AT - CustomsMis-declaration and suppression of facts or not - invocation of extended period of limitation - Whether mis-declaration and suppression of facts is involved in this case? - HELD THAT - The obligation was on the part of the department to assess the imported goods. The Appellant had along with the Bills of Entry and invoices furnished copies of inspection certificate as well. They had produced test certificate containing the composition of various alloys and the relevant invoice at the time of filing the Bills of Entry. In fact the correct classification of the goods was arrived at by DRI on a perusal of the said documents submitted at the time of import. The goods were not mis-declared and the declaration in the Bills of Entry were as per invoice. Even in his statement reordered by DRI Mr. M Jayaramachandar had stated that they used to procure the same goods indigenously and the Indian manufacturers also classified the same only under CTH 7211 as had been declared by them in the Bills of Entry. This has not been controverted by the Department. This being so the charge of mis-declaration and suppression of fact fails. Since the onus of assessment was on the department and the Appellant had submitted the necessary documents to facilitate the same they cannot be held responsible for suggesting a certain classification heading in the Bill of Entry. As held by the Hon ble Supreme Court in NORTHERN PLASTIC LTD. VERSUS COLLECTOR OF CUSTOMS CENTRAL EXCISE 1998 (7) TMI 91 - SUPREME COURT that mere claiming the benefit of exemption or a particular classification under the bill of entry does not amount to mis-declaration or suppression of facts. The demand has hence to be restricted to the normal period and the penalty needs to be set aside. The impugned order is modified on the said terms - Appeal disposed off.
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