Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The appellant imported goods declared as Rutile Sand/Rutile and claimed classification under Heading 26.14 of Customs Tariff, availing exemption from CVD under N/N. 4/2006-CE. The goods contained 90-96% Titanium Dioxide as per test reports. Customs authorities examined documents like invoices, packing lists, test certificates and allowed exemption after assessment from 2007-2012. Invoking extended period of limitation for differential duty demands along with interest was held unsustainable as the appellant made correct declarations at import. The Tribunal allowed the appeal in part.
The appellant imported goods declared as Rutile Sand/Rutile and claimed classification under Heading 26.14 of Customs Tariff, availing exemption from CVD under N/N. 4/2006-CE. The goods contained 90-96% Titanium Dioxide as per test reports. Customs authorities examined documents like invoices, packing lists, test certificates and allowed exemption after assessment from 2007-2012. Invoking extended period of limitation for differential duty demands along with interest was held unsustainable as the appellant made correct declarations at import. The Tribunal allowed the appeal in part.
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