TMI Blog2023 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... lity, it can be either appealed against to the Commissioner (Appeals) by either side or a notice under section 28 can be issued by the Revenue. While appeal to the Commissioner (Appeals) can be for any aspect of the assessment, a notice under section 28 can be issued only to recover duty not paid, short paid or erroneously refunded or not levied and it can be issued only by the proper officer . The notice can be issued within the normal period of limitation of one year under section 28 (1) from the date of clearance of goods for home consumption or, within the extended period of limitation of 5 years if the short payment or non-payment is because of collusion or any willful misstatement or suppression of facts. In this case, the SCN was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative for the Department Shri B. Bhushan, Advocate for the respondent ORDER P. V. SUBBA RAO This appeal has been filed by the Revenue to assail the order-in-appeal dated 19.05.2020 impugned order passed by the Commissioner of Customs (Appeals), New Delhi, whereby he rejected the Revenue s appeal and upheld the order of the Joint Commissioner dated 07.02.2017. The respondent imported goods declared as modified Tapioca Starch valued at U.S. $ 200 per M.T. and filed the bill of entry dated 09.09.2013. The consignment was stopped and on examination and subsequent testing, it was found that what was imported was Tapioca Starch and not modified Tapioca Starch . The price of Tapioca Starch available on the website of Thai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification was done to the Tapioca Starch and the difference between native and modified Tapioca Starch and there was no contract between him and the suppliers in writing for the prices. Coupled with the fact that no chemical analysis report available in respect of the imported goods in any of the shipment reflects to ill intent of the importer to evade customs duty to the Commissioner (Appeals) has rejected the appeal contending that the declared value was rejected solely on the basis of data of TTS, but in fact in the live bill of entry the native Tapioca Starch was valued at US $ 535.63 per M.T. which was accepted by the importer. Comparison of National Import Data Base (NIDB) Data and TTSA rates show that the prices of U.S. $ 200 or 350 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. While appeal to the Commissioner (Appeals) can be for any aspect of the assessment, a notice under section 28 can be issued only to recover duty not paid, short paid or erroneously refunded or not levied and it can be issued only by the proper officer . The notice can be issued within the normal period of limitation of one year under section 28 (1) from the date of clearance of goods for home consumption or, within the extended period of limitation of 5 years if the short payment or non-payment is because of collusion or any willful misstatement or suppression of facts. In this case, the SCN was issued invoking the extended period of limitation and there is not even any allegation of collusion or suppression of facts and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation must be on sound footing, backed by evidence. There is nothing in the SCN and in the grounds of appeal before us which shows that the declared value was incorrect apart from the statements. The statements, as summarized above, only show that the respondent was ignorant of many factors, but it does not establish that the respondent had mis-declared the value. It is also evident that there was no chemical analysis report nor was any sample drawn to allege mis-declaration of the nature of the goods. Therefore, we do not find even a shred of evidence in this case to confirm the demand as proposed in the SCN. Therefore, the Joint Commissioner was correct in dropping the SCN and the Commissioner (Appeals) was correct in upholding the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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