Goods Correctly Classified; Mis-declaration Charges Fail; Penalties Dropped; Demand Limited to Normal Period.

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....The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the Bills of Entry. The correct classification of goods was arrived at by DRI based on these submitted documents. The goods were not mis-declared, and the declarations in the Bills of Entry were as per the invoices. Even in the statement recorded by DRI, it was stated that the same goods were procured indigenously, and Indian manufacturers also classified them under the same heading as declared in the Bills of Entry, which was not controverted by the department. Therefore, the charge of mis-declaration and suppression of facts fails. Since the onus of assessment was on the depart.........