2013 (10) TMI 807

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....r Archana Wadhwa (for the Bench): After hearing both sides, we find that duty of Rs.67,04,504/- stand confirmed against the applicant along with imposition of penalty of identical amount. It is seen that appellant was importing Sterile Absorbable Haemostatic material by declaring the same as life saving bandages and claiming exemption in terms of notification No.. 21/02-Cus. dated 1.3.02 Sr.No.....

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....oducts and not absorbable haemostatic for control of surgical vessel bleeding. Accordingly, proceedings were initiated against the appellant by way of issuance of two show cause notices dated 12.4.12 proposing confirmation of demand in respect of imports made during the period 2007 to 2011, by denying the benefit of notification in question. The said show cause notices culminated into an order pas....

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....the appellant which prima facie tilt the evidence in favour of the assessee. The appellants have also assailed the impugned order on the point of limitation by submitting that they have been making the imports of the said products right from 2001 and were availing the benefit of notification which was being allowed by the Revenue authorities and as such, there was no malafide, suppression or mis-s....