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2018 (7) TMI 711 - CESTAT BANGALOREViolation of conditions for Import of goods without payment of duty - actual user conditions - Benefit of N/N. 21/2002 Customs dated 01.03.2002 - it was alleged that majority of sales were affected to customers for use in non-plantations sector like agriculture, Sericulture, forestry, hospitals, Government organizations, hotels and resorts etc. and only small portion of the imports were sold for use in plantations sector - Case of appellant is that as there is no specific condition in the Notification that the said machinery should actually be used in coffee/tea/rubber plantations, it is enough if they are capable of being used in the said sector. Held that:- Serial no. 252 (A) of the N/N. 21/2002 Customs, dated 01.03.2002 prescribes concessional rate of duty for the machinery or equipment specified in list (A) in List 32 (A), the said list 32 (A) parts of machinery for use in coffee/tea/rubber plantation sector. It is seen that the exemption Notification is applicable to purely a particular sector i.e. coffee/tea/rubber plantations. It would be said that it is applicable to any sector; the movement of goods are capable of being used in the said sector. Admittedly, some of the machines may be capable of being used other sectors also, however, for the same reason it cannot be held that the exemption will be applicable if the machines are used in other sectors. Such an interpretation would lead to mis-construction of the intent of the Notification. It is seen that the exemption Notification is applicable to purely a particular sector i.e. coffee/tea/rubber plantations. It would be said that it is applicable to any sector; the movement of goods are capable of being used in the said sector. Admittedly, some of the machines may be capable of being used other sectors also, however, for the same reason it cannot be held that the exemption will be applicable if the machines are used in other sectors. Such an interpretation would lead to mis-construction of the intent of the Notification. Extended period of limitation - Held that:- The fact of sale or use in other sectors was never disclosed to the Department. It is only after the department conducted an enquiry the facts come to the light. There is a clear suppression of the material fact - extended period is correctly invoked. Appeal disposed off.
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