2001 (2) TMI 344

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....hri R.C. Sankhla, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal is directed against duty demand made against the appellant under Section 28 of the Customs Act, 1962. The demand was raised invoking the extended period as available under the proviso to Section 28(1). With regard to the applicability of the extended period, the impugned order has held as un....

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....ression and this statement about the usage of the goods, the differential duty will be recovered from the importers in terms of the proviso to Section 28 of the Customs Act, 1962. I, accordingly, hold that the extended period of limitation, in terms of this proviso is applicable here and accordingly, I confirm the differential duty against the two firms as follows :- 1. M/s Akay Cones Pvt. Ltd.....

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.... on behalf of both sides. The goods were assessed after giving the appellants the concessional rate as applicable under Notification No. 23/98, dated 2-6-1998. One of the item covered under that notification was "Insoles or midsoles and sheets therefor" [serial No. 3 under list 3(A) coming under item 108 of the notification]. The imports in question were during the period June, 1998 to 6th October....

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....mbay with regard to the eligibility of the import for the exemption. The Commissioner took the view that the goods were eligible for exemption. The DRI was of the opinion that the goods were not eligible. It is seen that Circular No. 74/98-Cus., dated 6-10-1998 was issued to clarify the position. This circular directed a change in the existing practice of assessment in the Custom house. 4.&emsp....