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2015 (12) TMI 479 - SUPREME COURT

2015 (12) TMI 479 - SUPREME COURT - 2015 (326) E.L.T. 21 (SC) - Import of Barge - Claim of exemption under Notification 20/99-CUS 28.02.1999 classifying under Chapter Heading 8901.90 - no declaration in respect of diving equipments was made - Held that:- It is not even necessary to go into the question raised, viz., whether the aforesaid diving equipments could be treated as part of Stores under Section 2(38) of the Act. The reason for saying so is that in the instant case, the barge was brought .....

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- Civil Appeal No. 5285/2007 - Dated:- 4-11-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ashok K. Srivastava, Adv., Mr. Subas C. Acharya, Adv., Mr. D. K. Srivastav, Adv., Ms. Sushma Manchanda, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Dr. Kailash Chand, Adv., Mr. Sujay Kantawala, Adv., Mr. Yugandhara Jha, Adv., Ms. Keki Vajpai, Adv. And Mr. Kunal Verma, Adv. ORDER The respondents herein imported barge in India. I .....

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er Notification 20/99-CUS 28.02.1999. However, Show Cause Notice dated 18.01.2000 was issued to the respondents by the Deputy Commissioner of Customs on the ground that no declaration in respect of diving equipments was made. The Commissioner charged the respondents on the suppression of facts on the aforesaid ground and on that basis, not only extended period of limitation as invoked but it was also stated in the Show Cause Notice that Diving Equipments were liable to payment of duty and were a .....

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