1999 (1) TMI 499

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.... imposed on the present appellants. 2. We have heard Shri G. Shiv Das, Advocate for the appellants and Shri Panchatcharam, Departmental Representative appearing for the respondent Commissioner. 3. The dispute relates to import of consignments of software in Diskettes along with Manual in the form of printed books from various suppliers abroad by the appellants who were engaged in the manufacture and sale of Micro Computers and Micro Processor based systems. The dispute relates to the import of consignments covered by 13 Bills of Entry during the period covered by the show cause notice dated 6th August, 1991. The Department alleged that the value shown by the importers against the printed manual was artificial and the splitti....

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....e ratio of 60 : 40. It was only as a sequel to a decision taken at the conference of Collector in April, 1991 that it was decided to classify the software along with the Manual under Heading 85.24. Learned Counsel submitted that there was also no dispute that the 13 Bills of Entry in dispute were cleared prior to April, 1991. Therefore, the allegation of misdeclaration on the basis of the decision taken after the Collector's conference in April, 1991 cannot be considered as a misdeclaration and the invoking of the extended period of limitation under Section 28 of the Customs Act was clearly unsustainable. Learned Counsel thereafter referred us to the recent decision of the Tribunal in M/s. HCL HP Limited v. CCE, New Delhi [Final Order Nos. ....