Demand of customs duty beyond normal period of limitation on the ground of change in classification of goods

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....of entry dated August 19, 2016. The Revenue Management System (RMS) queried the Maximum Retail Price (MRP) of the goods for Countervailing Duty (CVD) calculation under Section 4A of the Central Excise Act 1944. The goods were reassessed, and CVD was demanded based on the MRP. The Revenue sought reassessment of past bills of entry cleared by the appellant without declaring the MRP, leading to a cus....

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....ods: They argued that the imported goods are accessories, not parts, based on the Tribunal's decision in Banco Products Ltd. Court's Observations and Decision * MRP-Based Assessment: The Court found that the appellant did not initially declare the MRP. However, it was later provided, and a show cause notice was issued for CVD based on this MRP. * Classification of Goods: The Court dis....