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The CESTAT held that the demand for differential duty based on MRP on imported pre-packaged spares/components intended solely for industrial use is unsustainable, as the relevant Rules exclude such packages from MRP requirements. The Tribunal emphasized that imported packages exceeding 25 kgs are exempt from MRP affixation under Rule 2A(3) of the PC Rules. Further, the invocation of the extended period of limitation for duty recovery was rejected, as there was no evidence of suppression or mis-declaration by the appellant, a government PSU acting in good faith. The Tribunal found no prima facie case to justify extended limitation, confining duty liability to the normal period. Consequently, the appeal was allowed, and the impugned order confirming duty demand and extended limitation was set aside.
The CESTAT held that the demand for differential duty based on MRP on imported pre-packaged spares/components intended solely for industrial use is unsustainable, as the relevant Rules exclude such packages from MRP requirements. The Tribunal emphasized that imported packages exceeding 25 kgs are exempt from MRP affixation under Rule 2A(3) of the PC Rules. Further, the invocation of the extended period of limitation for duty recovery was rejected, as there was no evidence of suppression or mis-declaration by the appellant, a government PSU acting in good faith. The Tribunal found no prima facie case to justify extended limitation, confining duty liability to the normal period. Consequently, the appeal was allowed, and the impugned order confirming duty demand and extended limitation was set aside.
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