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2015 (10) TMI 1776 - SUPREME COURT

2015 (10) TMI 1776 - SUPREME COURT - 2015 (325) E.L.T. 223 (SC) - Mis-declaration of goods Front End Engineering Package (FEEP) - Appellant classified under Chapter Heading 49.01 SCN issued claiming extended period of limitation and product to be covered under the head 4911.99 wherein full exemption is not available - Held That:- when the declaration was filed by the respondent, in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be trea .....

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2441 of 2007 - Dated:- 6-10-2015 - A. K. Sikri And Rohinton Fali Nariman, JJ. For the Appellants : Mr. Yashank Adhyaru, Sr. Adv., Mr Rupesh Kumar, Mr Arijit Prasad, Mr Jitin Singhal, Mr B Krishna Prasad, Advs For the Respondents : Mr Harish Salve, Sr. Adv., Mr S K Bagaria, Sr. Adv., Mr K R Sasiprabhu, Mr Rohan Shah, Mr Vipin Jain, Mr Alok Yadav, Mr Jaideep Patel, Mr Vishnu Sharma, Mr Shiven Khanna, Ms Shilpa Balani, Mr Ajith Singh, Mr Somiran Sharma, Mr Biju P Raman, Mr Aswin Dave, Advs ORDER Th .....

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urposes of procuring, engineering, constructing, operation and maintenance of PTA Plant and sale of PTA anywhere in the world. In the bill of declaration which was filed by the respondent-assessee, the aforesaid goods were classified under Chapter Heading 49.01 and exemption from payment of import duty was claimed as per Notification No. 38/94-CUS dated 01.03.1994. Show cause notice was issued thereafter claiming the extended period of limitation to the effect that there was misdeclaration about .....

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the issue in favour of the respondent herein both on merits as well as on limitation thereby holding that the show cause notice was beyond the period of limitation and since there was no mis -declaration, extended period of limitation was not available to the Department. It is this order which is challenged by the Revenue in the present appeal. After hearing the counsel for the parties, we are of the opinion that this appeal is liable to be dismissed only on the ground of limitation as decided b .....

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a Consultancy Services v. Collector of Customs [1991 (53) ELT 452] classifying these very articles under tariff item 49.01. Thus, when the declaration was filed by the respondent, in view of the aforesaid position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. No doubt, that in other case, the matter traveled up to this Court and this Court in the case of Commissioner of Customs (General), New Delhi v. Gujarat Perstorp Electronics .....

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of Customs [1990 (47) ELT 398] and Tata Consultancy Services v/s. Collector of Customs [1991 (53) ELT 452] clearly held then that the imported articles were classifiable under the prevailing Tariff Item 49.01. On a reference to the Larger Bench, in August 2000, in the case of Parsrampuria Synthetics Ltd. v/s. Commissioner of Customs, New Delhi reported in 2000 (38) RLT 846 also upheld the ratio in these decisions by holding that the expression 'printed books 'covered' printed materi .....

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