TMI Blog2018 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... issed - decided against Revenue. - Appeal No. C/384/08 - FO/A/76103/2018 - Dated:- 12-3-2018 - SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) And SHRI C.J. MATHEW, MEMBER(TECHNICAL) Shri S.N. Mitra, AC(AR) for the Revenue Shri N.K. Chowdhury, Advocate for the Respondent (s) ORDER PER CORAM: Revenue has filed this appeal against the order of the Commissioner (Appeals), who allowed the assessee s appeals holding the demand as time barred. 2. Briefly stated the facts of the case are that the respondent imported Pran Litchi Juice and Litchi Cup Jelly from Bangladesh during the period February, 2003 and October, 2003 and cleared the goods at lower rates of duty by availing benefit of various exemption Notification. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly the extended period cannot be invoked. 6. Ld.Advocate further submits that the Commissioner(Appeals) has rightly held that the demand is barred by limitation. He relied on the following decisions:- (a) Aeon s Construction Products Ltd. v. Commissioner of C.Ex., Chennai - [2005 (180) E.L.T. 209 (Tri.-Chennai)] (b) PSL Ltd. v. Commissioner of Customs, Kandla - [2015 (328) E.L.T. 177 (Tri.-Ahmd.)] (c) Vijeta International v. Commissioner of Customs, Mumbai - [2006 (199) E.LT. 89 (Tri.-Mumbai)] (d) Commissioner of Customs (Prev.), New Delhi v. Marks Marketing - [2017 (346) E.L.T. 144 (Tri.-Del.)] 7. Heard both sides and perused the appeal records. 8. We find that the department drew sample only in respect of 3(three) B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of the facts. Thus, this is not a demand for suppression of facts. As regards the invocation of willful-declaration, it is seen that the appellant has in the bills of entry declared what was indicated in the invoices. That it was willfully done has not been brought out by the lower authority. In view of this, requirements for invocation of extended period for demand of duty in respect of three bills of entry have not been met. As a result, the demand become time barred. 9. In our considered view, the law on the issue is well settled. The test reports of the samples drawn from a particular consignment cannot be applied to the other consignments. The allegations of misdeclaration and suppression raised against the assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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