2024 (9) TMI 185

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....ing (CTH) under 90273010 and availed the benefit of exemption Notification No. 24/2005 dated 01.03.20005 and the goods were allowed customs clearance as per the declaration. However, after considerable time, a Show Cause Notice was issued alleging that since the apparatus/ equipment imported by the Appellant is based on use of X-rays, the declaration made by the Appellant at the time of import is not proper and the Respondent re-classified the goods as falling under CTH 90221900 and would attract Basic Customs Duty of 7.5% as this heading is not covered by the Notification No 24/2005-Cus dated 01.03.2005. Accordingly, demand was raised for differential duty amounting to Rs. 40,929/- for the goods imported under Bill of Entry No. 325535 date....

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....l to substantiate the said submission, drew our attention to the Judgment of the Hon'ble High Court of Bombay in the matter of Commissioner of Customs (Import), Mumbai Vs. Signet Chemicals Pvt. Ltd. (2022) 1 Centax 27 (Bom.), where it is held that:- "14. The principle laid down in the judgments Supra was followed in Uniworth Textiles Limited vs. Commissioner of Central Excise, Raipur [ (2013) 9 SCC 753 = 2013 (288) E.L.T. 161 (S.C.)] which essentially is that with a view to invoke the extended period of limitation, there ought to be a positive act and not merely a failure to pay duty which is not on account of any fraud, collusion or willful misstatement or suppression of facts. The CESTAT, in the present case, has clearly held that the r....

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....d therefore, cannot be said to be a misdeclaration as contemplated by Section 111(m) of the Customs Act. As the appellant had given full and correct particulars as regards the nature and size of the goods, it is difficult to believe that it had referred to the wrong exemption notification with any dishonest intention of evading proper payment of countervailing duty." 6. Learned Authorised Representative (AR) for the Revenue reiterated the findings in the impugned order and also drew our attention to the classification of goods. The Learned AR further submits the issue is covered by the decision of the Tribunal in the matter of Commissioner of Customs Vs. M/s Sterlite Industries (India) Ltd (2007 (7) TMI 52- Cestat, Chennai. 7. Heard Both ....