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CESTAT held that the goods described as Hub Assembly and parts/components thereof are classifiable under CTH 8708 5000 (parts of axles) and not under CTH 8708 9900, allowing the Department's classification challenge in part. The Tribunal sustained the adjudicating authority's demand of differential customs duty for a two-year normal limitation period under s.28(1), with interest payable on the differential amount, but rejected invocation of the extended limitation under s.28(4) and s.28(10B) since no fraud, collusion or wilful suppression was established. Consequently, confiscation and penalties under ss.112(a), 114A and 114AA were held not imposable on the Importer.
CESTAT held that the goods described as Hub Assembly and parts/components thereof are classifiable under CTH 8708 5000 (parts of axles) and not under CTH 8708 9900, allowing the Department's classification challenge in part. The Tribunal sustained the adjudicating authority's demand of differential customs duty for a two-year normal limitation period under s.28(1), with interest payable on the differential amount, but rejected invocation of the extended limitation under s.28(4) and s.28(10B) since no fraud, collusion or wilful suppression was established. Consequently, confiscation and penalties under ss.112(a), 114A and 114AA were held not imposable on the Importer.
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