Differential Duty Demand on Indonesian Betel Nuts Upheld Despite Time Limitation Objection; Penalties Reduced Under Customs Act

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....CESTAT upheld the demand for differential duty on imported betel nuts from Indonesia, rejecting the appellant's objection regarding time limitation. The Tribunal confirmed that the original show-cause notice remained valid despite a corrigendum that merely consolidated duties without material changes. For Bill of Entry No.196600, the declared transaction value was properly rejected as examination revealed misdeclaration of both description and value of various betel nut varieties. However, for other bills of entry where goods had been cleared after assessment based on contemporaneous prices, reopening based on recovered fax messages and diary entries was deemed inappropriate. The confiscation was upheld but penalties were reduced to Rs. 3,50,000 (in lieu of confiscation) and Rs. 1,50,000 under Section 112(a) of the Customs Act.....