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M/s Ajanta Manufacturing Ltd. And Shri K.S. Mehta Versus Commissioner of Customs, Kandla

2015 (12) TMI 725 - CESTAT AHMEDABAD

Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - Invocation of extended period of limitation - Held that:- Appellants had filed Bills of Entry wherein the goods are described as ‘Part of CFL (Fluorescent Glass Tub .....

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e final, the relevant date of issuance of Show Cause Notice would be reckoned by the normal time limit, unless the ingredients for invoking the extended period under Section 28 of Customs Act are attracted. The Department was aware that the goods att .....

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annot be invoked. - Order-in-Original cannot be sustained in the said respect. Hence, the impugned Order-in-Original is modified to the extent that the demand beyond the normal period of 6 months is set aside. The penalties are also set aside. - Deci .....

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Respondent : Shri T.K. Sikdar, Authorised Representative ORDER Per: P.M. Saleem The Appellant herein is before us, being aggrieved by the findings of the Order-in-Original No.KDL/COMMR/04/2008, dt.29.01.2008, passed by Commissioner of Customs, Kandla .....

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of duty. The Revenue claimed that the same is a finished product in ready to sold condition and should have been cleared on payment of additional duty of Customs (CVD) by adopting MRP based method of assessment in accordance with Section 4A of Centra .....

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amined by the Customs Officers at the time of import, in the course of second check examination . The Adjudicating authority has accepted the classification and therefore he contents that there was no suppression of facts in the Bills of Entry. As th .....

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hand, the learned Authorised Representative for the Revenue, submits that the Appellants were aware that the goods are covered by the provisions of Section 4A of the Central Excise Act and they had deliberately suppressed the same and declared the g .....

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rits of the case. It is observed that the Appellants had filed Bills of Entry wherein the goods are described as Part of CFL (Fluorescent Glass Tubes J5) classifiable under 8539.9010. It is also observed that the goods were examined in detail by the .....

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