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2019 (8) TMI 688

..... 8504? - eligibility for reduced rate of duty under Notification No. 69/2011 - Order-in-Appeal dated 26/08/2014 through which it was held that the impugned goods were classifiable under heading 8504 was challenged before this Tribunal with application of condonation of delay of 749 days - HELD THAT:- Hon’ble High Court has held that in respect of impugned goods for which the Bill of Entry dated 26/07/2013 was filed by importer the Department has finally classified the goods under heading 85044010 and was affirmed by Commission (Appeal ) and not interfere by the Tribunal - We also note that contention of Revenue is that the importer has not provided all the information required to arrive at the correct classification, and therefore, the .....

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..... peal No. C/51051/2019 is filed by Revenue and the remaining three appeals are filed by importer. 2. Brief facts of the case are that the importers imported PHASE CAB EQ SHPG ASM (200V) hereinafter referred to as impugned goods and they were in the activity of import of said impugned goods from 2012 onwards. In 2012 the importers claimed classification under heading 8537 of Customs Tariff for the impugned goods and cleared the same on payment of appropriate customs duty. On 26/07/2013 importers filed Bills of Entry for impugned goods claiming classification under heading 8537. The Departmental officer ordered first check and the goods were examined before assessment and after following the required procedure the goods were ordered to be clas .....

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..... first Show Cause Notice dated 15/12/2016 covered the period from December, 2014 to October, 2016 where the customs duty demand was to the tune around ₹ 5.52 Crores. Another Show Cause Notice was issued on 21/02/2017 covering the imports during the month of March 2015 and the customs duty demanded was around ₹ 36 Lakhs. The third Show Cause Notice was issued on 3/11/2017 and the period covered was from July, 2013 to September, 2017 which was already covered by the above stated two show cause notices dated 15/12/2016 and 21/2/2017 and the customs duty demand was around ₹ 6 Crores. The allegation in the show cause notices was that that importer suppressed vital information from the Department and mislead the Department to cla .....

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..... e the provisional assessment holding impugned goods to be classifiable under heading 8537. The Revenue is in appeal before this Tribunal on that part of the Order-in-Original through which the duty was dropped on account of limitation and for not confiscating the goods and not imposing the penalty under Sections 112 and 114 A of Customs Act, 1962. 3. Heard Shri Sanjeev Sachdeva, learned Counsel on behalf of the importer. He has submitted that the Order-in-Appeal dated 26/08/2014 through which it was held that the impugned goods were classifiable under heading 8504 was challenged before this Tribunal with application of condonation of delay of 749 days. This Tribunal did not condone the delay and dismissed the said appeal through Order dated .....

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..... mation. He has further submitted that all the Show Cause Notices are only based on allegations that the importer has suppressed information from the Department. He has further submitted that he is ready to argue on the technicalities of the classification but since the issue of classification is already settled in respect of the same description of the goods, therefore, in the other Bills of Entry when the goods are having same description there cannot be different classification of the goods. 4. Heard the learned AR who has submitted that on the basis of detailed technical examination of the goods which are technical in nature Revenue has correctly claimed classification to be under heading 8537, and therefore, the appeal filed by importer .....

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..... and after filing of the Bill of Entry by importer the goods were first examined by Revenue and then they have proposed to be classified under heading 8504 and through the order dated 12/09/2013 the classification was decided under heading 8504. The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical information that they required. Since Revenue have not done so, in 2016 they cannot make allegation that importer did not provide them all the information. Learned AR could not produce any such document through which Revenue had sought information from the importer which was either not provided or was refused to be provided. Further, Revenue could have sought technical guidance from National Ins .....

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