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2015 (10) TMI 34 - CESTAT BANGALORE

2015 (10) TMI 34 - CESTAT BANGALORE - 2016 (343) E.L.T. 369 (Tri. - Bang.) - Benefit of Notification No.12/2012 - Misdeclaration - Steam Coal or Bituminous Coal - Bar of limitation - Held that:- The use of the expression shipping bills by the Commissioner cannot be considered to be a typographical error and the same reflects upon non-application of mind by the Commissioner. Further it is not the assessee who is seeking re-assessment of the Bills of Entry. It is the Revenue who initiated proceedi .....

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the matter to the adjudicating authority for reconsideration of the issue only for the period falling within the limitation as also not to impose any penalty. - Demand which falls within the limitation period, the appellant has made an alternative ground claiming benefit under Notifications No.127/2011-Cus. and No.64/2012-Cus. which provide concessional rate of duty in respect of imports from Indonesia. Though the appellants have produced documentary evidences to show that the imports are fr .....

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RCHANA WADHWA After hearing both the sides duly represented by Shri B. Venugopal, Advocate for the appellant and Shri Mohd. Yousaf, Addl. Commissioner(AR) for the Revenue, we find that the appellant filed Bills of Entry for import of Steam Coal and the same was declared as such in the Bills of Entry under the claim of Notification No.12/2012. The Bills of Entry were assessed accordingly and the goods were cleared. 2. Thereafter a show-cause notice dt. 27/06/2013 was issued to the appellant alleg .....

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at appellant has deposited the entire differential customs duty along with interest. However, he submits that appellant would like to make a claim for the benefit of Notification which provides for reduced rates of duty on imports from Indonesia and for considering this eligibility, the matter may be remanded. Since the entire amount of duty and interest has been paid and in the case of Coastal Energy Pvt. Ltd. and others Vs. CC, Visakhapatnam vide Final Order No.20998-21002/2014 dated 20th June .....

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ner has confirmed the demand for the full period even though there were clear instructions from the Tribunal to do the re-adjudication only in respect of the demands falling within the normal period of limitation as also for not imposing any redemption fine and penalty. The Commissioner in his present impugned order passed in de-novo proceedings observed that the two Bills of Entry dt. 19/04/2012, the demand for which time-barred, were not provisionally assessed and as such the appellant cannot .....

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r it is not the assessee who is seeking re-assessment of the Bills of Entry. It is the Revenue who initiated proceedings against the assessee by way of issuance of a show-cause notice. If the Bills of Entry, according to the Revenue, cannot be re-assessed, then the original assessment which was in favour of the assessee is required to be adopted. As such, we find no merits in the above observation and findings of the Commissioner. 5. Secondly, the Tribunal while remanding the matter had clearly .....

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