2003 (11) TMI 470

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....espondent. [Order per : K.C. Mamgain, Member (T)]. -  M/s. BPL Ltd., Bangalore imported insulated electric cable lengths and cleared the same as patient cables claiming as components for manufacture of ECG taking benefit of Notification No. 165/86-Cus. as amended. The Notification No. l65/86-Cus. provides concessional rate of duty to components of ECG machine when imported into India fo....

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....e show cause notice is time-barred and penalty under Section 114A of the Customs Act is not imposable as the case relates for the period 1992-95. The appellants have not misdeclared or misused the imported insulated electric cables as they had manufactured patient cable assemblies and cleared the same as replacements which were ultimately used in ECG. It is alleged in the show cause notice that th....

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....55/95-Cus., dated 16-3-1995. Therefore, concessional rate of duty under Notification No. 165/86-Cus. was not available to the patient cables cleared as spares. Therefore the duty has been correctly demanded. She agreed that there is no finding in the Order-in-Original about the application of extended period and on mis-declaration and suppression of facts, although these are alleged in the show ca....

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....ents for spares is not permitted under the said notification imported at concessional rate of duty. Therefore differential duty is demandable. 5. We find that in the impugned order, the Commissioner has not given any findings on applicability of extended period under proviso to Section 28(1) of the Customs Act, even though allegations of misdeclaration and suppression of facts have been ma....