TMI Blog2018 (4) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... rom imports of textile fabric for other uses. - no reason to discard the re-classification of the goods under chapter 51 Extended period of limitation - Held that: - The earlier bills of entry had been filed on 10th February 2006, 4th July 2006 and 10th May 2007 whereas the show cause notice was issued on 8th November 2007 which is clearly beyond the normal period of limitation. Penalty - confiscation - Held that: - without the taint of misdeclaration on the part of the importer, the goods are not liable for confiscation, under section 111 of Central Excise Act, 1962, and, therefore, penalty under section 112 of the Customs Act, 1962 does not also lie. Appeal allowed in part. - C/51/2009 - A/30398/2018 - Dated:- 3-4-2018 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental consequences on the live consignment as well as earlier imports. 3. According to Learned Counsel for appellant, test results for composition is not a valid ground for the reclassification, that the imported material is known as billiards cloth in trade parlance and that notes in chapter 95 of the First Schedule to the Customs Tariff Act, 1975 allow classification of parts of goods also in that very chapter. It is also his contention that goods are classified under chapter 95 and not under chapter 51 at other parts of entry. According to him, the imports of the earlier period cannot be subject to reclassification on the report pertaining to samples drawn from current import. 4. Learned Authorized Representative reiterates that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared against assessed bills of entry without review of the assessment order in the manner provided for in Customs Act, 1962, we need not consider these at this stage as the bar of limitation under section 28 of Customs Act, 1962 has also been raised by him. 6. The earlier bills of entry had been filed on 10th February 2006, 4th July 2006 and 10th May 2007 whereas the show cause notice was issued on 8th November 2007 which is clearly beyond the normal period of limitation. On perusal of the bills of entry, we find that the appellant has declared the goods to be billiard cloth ; billiard cloth is not a specific entry in the First Schedule to the Customs Tariff Act, 1975 and is, conceivably, nothing but fabric even though claimed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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