TMI Blog2019 (4) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... squarely fall under heading no. 70182000. Extended period of limitation - Held that:- It is apparent that the same documents, viz. the certificate of origin and the certificate of analysis, based on which the impugned order has reclassified the goods, were available with the assessing officer at the time of import. The distinct and different classification adopted in Jawaharlal Nehru Custom House, Nhava Sheva is also a clear pointer to the confusion in classification that may absolve the importers of deliberate intent to misdeclare. It is also apparent that the consequence of differential levy, being restricted to additional duties of customs, that no particular gain would have accrued to the appellant by misdeclaring the goods - the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eres classifiable under heading no. 70182000 of First Schedule to Customs Tariff Act, 1975. Though appellant does contest the revised classification in these proceedings, the primary arguments are directed at the inappropriateness of invoking the extended period in the absence of any evidence to support the finding of suppression or wilful mis-representation. 2. Clarifying that the impugned goods are used to imprint letters and symbols upon asphalt and other road surfaces after mixing with other material, Learned Counsel for the appellant submits that the imports effected against 83 bills of entry did not lack full disclosure including all documents which are also referred to in the show cause notice and adjudication order. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith that aspect at length drawing strength from the admitted awareness of the circular of the Director General of Foreign Trade acknowledging classifiability of the goods as of glass beads , the literature of various suppliers of the importer and the analysis report of the overseas authorities as evidence of intention to obfuscate the correct classification. It is also pointed out that the Explanatory Notes in the Harmonised System of Nomenclature makes it abundantly clear that the heading proposed in the show cause notice is intended to be entirely distinct from the heading claimed by the appellants and that the usage is inextricably associated with the entry for glass microspheres . According to her, the substantive difference between t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent that the same documents, viz. the certificate of origin and the certificate of analysis, based on which the impugned order has reclassified the goods, were available with the assessing officer at the time of import. The distinct and different classification adopted in Jawaharlal Nehru Custom House, Nhava Sheva is also a clear pointer to the confusion in classification that may absolve the importers of deliberate intent to misdeclare. It is also apparent that the consequence of differential levy, being restricted to additional duties of customs, that no particular gain would have accrued to the appellant by misdeclaring the goods. In view of this, we find that the extended period under section 28 of Customs Act, 1962 cannot be invoke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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