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2015 (11) TMI 946 - CESTAT MUMBAI

2015 (11) TMI 946 - CESTAT MUMBAI - 2015 (329) E.L.T. 567 (Tri. - Mumbai) - Benefit 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 .....

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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 a .....

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3, C/818/11, C/817/11 And C/85134/13 - Final Order Nos. A/1844-1849/2015-WZB/CB - Dated:- 27-5-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P.S. Pruthi, Member (Technical) For the Petitioner : Shri Bharat Raichandani, Advocate For the Respondent : Shri M.K. Sarangi, Asst. Commr (AR) ORDER Per: M.V. Ravindran These appeals are directed against Orders-in-Original No. CAO/65/2011 dated 21.09.2013 and 107/2012 dated 28.09.2012. All these appeals are disposed of by a common order as the issue .....

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d C.V.D on the transaction value of the imported goods. An investigation was carried out on the ground that there was evasion of customs duty by paying C.V.D on CNG kits and components on the transaction value are not on the retail sale price (RSP) as required under the provisions of Section 4A of the Central Excise Act, 1944 read with Entry No.108 of Notification No.49/2008-CE (NT) dated 24.12.2008. After recording various statements, show-cause notice dated 16.3.2011 was issued demanding diffe .....

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various arguments on merits of the case as to classification of the products imported by them, for the cases in hand he would restrict the argument only to the limitation aspect. He would draw our attention to the fact that the bills of entries filed with the authorities correctly describes that the imported goods are CNG kits and components. He would submit that the assessment was a final assessment and along with documents they had submitted a certificate issued by the Ministry of Environment .....

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would also relied upon the judgement of Honble Apex Court in the case of CC v. N.M.K. Jewellers - 2008 (225) ELT 3 (S.C.). He would also relied upon the judgement of the Tribunal in the case of CEV Engineering Pvt. Ltd. Jong Sung Kim v. CCE 2014-TIOL-796-CESTAT-DEL as also Jyanti Food Processing (P) Ltd. v. CCE - 2007 (215) ELT 327 SC. It is his submission that the impugned order be set aside. 4. Learned D.R. on the other hand, would submit that the imported items are specified under the Stand .....

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e of import. In the case in hand main appellant has not done so and filed Bills of Entry without providing on the package any such declaration that the goods were to be sold on the declared MRP. It is also his submission that the appellants were aware of the fact that the goods are sold on MRP and for which purpose he draws our attention to the invoice issued by the appellant wherein it was indicated that the goods were sold as per MRP. It is his submission that the appellant cannot raise the bo .....

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es for demanding the differential CVD along with interest and also for imposition of penalties to all appellants is hit by limitation or otherwise. 6.1 The facts are not much in dispute inasmuch, there is an import of the goods during the material period August 2006 to July 2007 and are eligible for benefit of concessional rate of Customs duty under Notification No.21/2002-Cus and are liable for CVD. It is also undisputed that the appellant has paid the CVD on the transaction value which was dec .....

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tificate given by the Ministry of Environment and Forest, Govt. of India indicating that the goods imported by the appellant are eligible for benefit of exemption under Notification No. 21/2002-Cus. We have noticed that the certificate as issued by the Ministry of Environment and Forest is consignment specific and all the consignments cleared during the period August 2006 to July 2007 were based upon such certificate given and filed before the customs authorities. It is to be noted that there is .....

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s of entry and the assessment of the bills of entry is undertaken physically by the assessing officer. If it is the claim of the Revenue that the appellant had not fixed the retail sale price on the imported package and those being non-compliance with Standards of Weights and Measures Act, it was also for the department to bring to the notice of the appellant that the goods were covered under the said Act and as per the provisions of Section 4A of the Central Excise Act, 1944 they are liable to .....

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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. 6.6 We find that another argument of the learned Counsel having force that in identical set of facts, goods which were imported by the appellant at New Delhi, .....

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