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Tata Motors Limited Versus The Commissioner of Customs (Import)

2016 (3) TMI 659 - BOMBAY HIGH COURT

Validity of Tribunal's order - Applicability of extended period of limitation as per proviso to Section 28(1) - Demand of duty under Section 28 of the Customs Act, 1962 on goods imported for the period May 2008 to July 2009 - Import of cold rolled coils of iron and steel (CR Coil) on a regular basis for manufacture of motor vehicles - Correct description of the goods was not declared and hence the act of misdeclaration and suppression - Held that:- as the Tribunal has not examined the issue of t .....

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Jitendra B. Mishra ORDER P.C. : 1. After having heard both sides and perusing the copy of the order of the Tribunal, we are of the view that this appeal raises the following substantial questions of law : (1) Whether in the facts and circumstances of the case, the Hon'ble Tribunal was right in holding that extended period of limitation as per the proviso to Section 28(1) is applicable in the present case in demanding duty on imports made vide the 21 bills of entry (covered by Annexure-B to .....

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the consent of both sides and since a limited point is involved, we have disposed of the appeal by the present order. 3. The undisputed facts are that for manufacture of motor vehicles, the appellant imported what they call as cold rolled coils of iron and steel (CR Coil) on a regular basis. A purchase order on the foreign suppliers for supply of these coils was placed and according to the appellant this was for non alloy steel. 4. The issue of classification of the said imported material need .....

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on 28 of the Customs Act, 1962. 5. Thus, the Revenue alleged in terms of that provision that the extended period of limitation can be invoked for there is a willful misstatement or suppression of facts by the assessee. 6. Mr. Sridharan would submit that the very fact that when the Revenue brought the issue before the Tribunal and agitated it so also when the Tribunal considered the case of the assessee, there was a difference of opinion between the members deciding that appeal. The appeal was re .....

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ended period of limitation cannot be invoked. 7. In the impugned order, barring noting the rival contentions, the Tribunal, according to Mr. Sridharan, has passed a cryptic order without assigning any reasons and considering the materials placed on record. It is, therefore, for this limited issue that the appeal deserves to be allowed and the matter examined again by the Tribunal. Mr. Sridharan, on instructions, states that no other issue would be raised and argued, save and except the plea of t .....

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nting interference IN the appellate jurisdiction of this Court. 9. Having heard the rival contentions, we find that in the initial order passed by the Tribunal where the Member (Judicial) and Member (Technical) differed, namely, that rendered on 17th June, 2013, the issue was squarely raised. In paragraph 5.1.3 the Tribunal finds that the assessee failed to fulfill the obligation and requirement of declaring complete description and specification whether the goods were alloy steel or non-alloy s .....

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be a confusion in the mind of the Tribunal as to whether what the appellant-assessee declared was a correct description of the goods or whether it was a misdeclaration and suppression as alleged. The facts, according to the Tribunal, establish misdeclaration, but save and except the statements of the four officials, we do not feel that the Tribunal has adverted to any other material based on which the assessee declared the goods and as claimed throughout (CR coils) under the Tariff Head 72.09 o .....

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