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2015 (11) TMI 946 - AT - CustomsBenefit of concessional rate of Customs duty under Notification No.21/2002-Cus - Benefit of CVD - whether the show-cause notice dated 16.3.2011 issued by the authorities for demanding the differential CVD along with interest and also for imposition of penalties to all appellants is hit by limitation or otherwise - Held that:- There is no answer as when the benefit of Notification 21/2002-Cus for the imported consignments was extended based upon the certificate issued by the Ministry of Environment and Forest, Govt. of India how the assessing officer failed to note that the goods are covered under MRP/RSP. We fail to understand how the assessing officer was not aware that the goods imported are covered by Notification No. 49/2008. It would be correct to say that the assessing officer of the Customs department should be aware of the duty liability of the goods imported and should have assessed the goods correctly by invoking the provisions of Notification 49/2008. It cannot be said that the appellant has suppressed any material fact from the Customs department, atleast in the case in hand. Demand in question in the case in hand and consequent penalty imposed is incorrect as provisions of Section 28(1) of the Customs Act, 1962 and the proviso thereof, may not be applicable on the facts as recorded by us herein above. It has to be hold that the there was no suppression of material fact by the appellant; and Customs authorities have also erred in not noting that the imported goods are covered for discharge of CVD based upon value determined by MRP/RSP. - Since the demands which have been raised is beyond the period of six months as per the Customs Act, 1962 and there is no evidence to show willful suppression of facts with intent to evade duty, we hold that the impugned order is unsustainable and liable to be set aside. - Decided in favour of assessee.
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