2024 (12) TMI 169

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.... A. S. Monnappa , Advocate for the Appellant Mr. Maneesh Akhoury , Asst. Commissioner ( AR ) for the Respondent ORDER PER : R. BHAGYA DEVI This appeal if filed against Order-in-Appeal No. 105/2017 dated 19.04.2017 passed by Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are that the appellant M/s. Shashi Industries imported 'JOSS Powder' vide Bills of E....

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....Section 28(4) of the Customs Act, 1962 and imposed penalty under Section 114A of the Customs Act, 1962. Aggrieved by the above order, the appellant is in appeal before us. 3. The learned counsel does not dispute the fact that the product is rightly classified under Chapter Heading 1211 9029 of the Customs Tariff Act, 1975, however, disputes the extended period of limitation under the Customs Ac....

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....ssified correctly and the appellant also does not dispute this fact, hence, the classification is upheld. The only issue to be decided is whether extended period of limitation is application to the present set of facts and circumstances. From the Bills of Entry enclosed by the appellant, the description of the product is clearly mentioned as 'JOSS Powder (Wood Powder for making incense sticks)', t....

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....90. As regards the claim for exemption in payment of countervailing duty the appellant had stated that it was entitled to the benefit under Notification No. 50/88-C.E. The declaration made by the appellant has been found to be wrong by the Collector and CEGAT on the ground that there was a separate exemption notification in respect of jumbo rolls for Cinematographic Films. While dealing with such ....