2025 (11) TMI 145 - SCH - Customs

Appeal dismissed: classification under Chapter 86 upheld; show cause notice time-barred as extended limitation period inapplicable

SC dismissed the appeal and declined to interfere with the CESTAT order upholding classification of the imported goods under Chapter 86 rather than CTH ... Rejection of classification adopted by the appellant on the imported goods - to be re-classified under CTH 8709 1100 or not - extended period of limitation - it was held by CESTAT that classification under Chapter 86 upheld. The extended period of limitation is not invokable in the case. HELD THAT:- Since, apparently, the show cause notice was barred by time, it is not intended to interfere with the order impugned passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT). Appeal dismissed. 'Delay condoned.' The court noted that the 'show cause notice was barred by time' and, for that reason, declined to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata ('CESTAT'). The appeal was dismissed, with the court stating: 'The appeal is, accordingly, dismissed leaving the question of law open.' Pending applications were disposed of. The decision is narrowly framed on procedural limitation (time-bar of the show cause notice) rather than on the substantive merits, preserving the unresolved legal question for future adjudication.