Home Case Index All Cases Customs Customs + AT Customs - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 856 - AT - CustomsRefrain from imposition of penalty - classification of imported goods - colour data projectors - whether classifiable under 8528 61 00 as projectors of a kind “solely or principally used in an ADP system of Heading 8471” or under 8528 69 00? - Benefit of the Notification dated 1 March, 2005 - extended period of limitation - Section 28(4) of the Customs Act. Whether the colour data projectors imported by Sony India are classifiable under 8528 61 00 as projectors of a kind “solely or principally used in an ADP system of Heading 8471” or under 8528 69 00? - HELD THAT:- The colour data projectors imported by Sony India are classifiable under Heading 8528 61 00 - reliance can be placed in the case of ACER INDIA (P) LTD. VERSUS CC [2009 (11) TMI 931 - CESTAT AHMEDABAD] and COMMR. OF CUS. & C. EX., HYDERABAD-II VERSUS AVECO VISCOMM PRIVATE LTD. [2010 (9) TMI 436 - CESTAT, BANGALORE]. Entitlement of benefit of the Notification dated 1 March, 2005 - HELD THAT:- This Notification automatically grants exemption from payment of the whole of the Customs duty if the product is covered by the description specified in Column (3). All goods falling under 8528 61 are specified in Column (3) of the Table. It is only when there is any ambiguity in the Exemption Notification, that the Notification is required to be interpreted in favour of the Revenue - There is no ambiguity in the Exemption Notification dated 1st March, 2005 and indeed none has been pointed out by the Commissioner in the impugned order. Whether the extended period of limitation under Section 28(4) of the Customs Act could have been invoked in the present case? - HELD THAT:- It is not necessary to examine the contention raised by the Learned Counsel for the Appellant about the invocation of the extended period of limitation. Whether the Commissioner was justified in refraining from imposing penalty? - HELD THAT:- The reason given by the Commissioner is that the penal provisions under the relevant sections of the Customs Act were not invoked in the show cause notice - Revenue has not been able to place any portion of the show cause notice which calls upon Sony India to show cause why penalty should be imposed under particular sections of the Customs Act. The show cause notice is the foundation and unless an assessee is put to notice penalty cannot be imposed. Thus, no penalty could have been imposed upon the Appellant. Appeal allowed - decided in favor of appellant.
|