2024 (5) TMI 1350

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....ted 18.05.2010. At the time of import, the appellant had classified the product under Customs Tariff Heading (CTH) 2938 9090 while the department classified the same under 2106 9099. The appellant accepted the classification and paid the differential duty. On verification of documents by the department, it was found that the supplier M/s. Wrigley Jr Company, USA in their invoice had clearly indicated the HTS Code as 2106907090. It was investigated for the past clearances also. The appellant vide their letter dated 04.06.2010 admitted that the goods were correctly classifiable under CTH 2106 as indicated in their suppliers invoice. In the statement dated 03.09.2010 given by Shri H. A. Melligere, In-charge, warehouse of M/s. Wrigley India Pvt....

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....invoking extended period, the impugned order needs to be set aside. Reliance is placed on the decision of the Supreme Court in the case of Tamil Nadu Housing Board Vs. CCE: 1994 (74) ELT 9 (SC). They have also relied on the decision of Tribunal in the case of Bengal Saws and Steel products Ltd. Vs. CCE, Kolkota: 2004 (177) ELT 517 (Tri.-Del.) where it was held that where the notice has accepted to change classification only after detection by the department, hence subsequent disclosure of facts and acceptance not obliterates suppression and penalty imposable. He also relies on the CBIC Circular No.1053/02/2017-CX dated 10.03.2017 where it is stated that "extended period can be invoked only when there are ingredients necessary to justify the....

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....oids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives with intent to avail lower rate of duty applicable to CTH 29389090 instead of food preparations under CTH 2106 and evade payment of duty'. At para 13, the notice states that 'whereas in view of the above it appears that the importers have failed to subscribe to the truth of the contents of the Bills of Entry by mis-declaring goods ............. It also appears that the importers have deliberately/willfully mis-declared the goods..............' and the notice invokes Section 114A of the Customs Act , 1962 for willful suppression and mis-declaration of goods with intent to evade payment of customs duty. All these goes to prove that the show-cause n....