TaxTMI 
TaxTMI 
2025 (7) TMI 1018
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....ottles classifying the same under CTH 73239990 during the relevant period from January 2010 to November 2013. During the course of investigation, samples drawn were sent for analysis to Central Manufacturing Technology Institute, Bangalore (CMTI) and the test report revealed that the supplied items were flask with double wall made out of high Manganese stainless steel and both the flasks act as thermos flask with good heat retentivity as the space between the two walls is evacuated. Thus alleging that the said products are vacuum flasks and not simple SS water bottles, investigation was initiated. On completion of investigation by recording statements of various persons and scrutinising their records, show-cause notice was issued on 18.12.2....
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....tion 127B of the Customs Act, 1962 before the Hon'ble Settlement Commissioner. However, the said application was rejected by the Settlement Commission vide Order dated 25.09.2015. Later, the show-cause notice issued was adjudicated by the Department. He has submitted that in the present appeal before the Tribunal, the issue needs to be decided is whether there is misdeclaration of classification of the imported goods viz. SS water bottles with an intention to evade customs duty. He has fairly submitted that the classification confirmed by the Department in the adjudication proceedings as CTH 96170011 or CTH 96170012 depending on the capacity of the imported water bottles is not disputed by the appellant in the present appeal. However, his s....
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....isdeclared is baseless as the utility and the purpose is same as for storing liquids retaining the temperature and not for storing any beverages. Further, he has referred to various judgments to submit that the classification on bona fide belief does not amount to misdeclaration. i. Reliance Communication Infrastructure Ltd. Vs. CC(I) [2015(320) ELT 306 (Tri. Mum.); Upheld by Hon'ble Supreme Court [2017(349) ELT A222 (SC)] ii. Komal Trading Company Vs. CC(Import) Mum [2014(301) ELT 506 (Tri.)] iii. CC(Import) JNCH, Nhava Sheva Vs. Amrit Corp. Ltd. [2016(333) ELT 340 (Tri. Mum.)] 3.3. Further, he has submitted that extended period of limitation cannot be invoked in cases where the goods were assessed by providing of the facts and rele....
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....flasks act as thermos flask with good heat retentivity as the space between the two walls is evacuated and the primary function of the vacuum flask is prevention of transfer of heat from any liquid stored inside either by conduction or convection by the use of vacuum in between the two walls. These imported goods were misdeclared by the appellant without disclosing the said facts. Further he has submitted that the SS bottles were assessed by the Department on the basis of the declaration of the goods by the appellant in question as SS water bottles. The appellant had failed to disclose that these were double walled and the space between the walls was evacuated. These facts came to light only after test report on the samples drawn during the....
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....ication under CTH 73239990. In the same Bill of Entry, the appellant also imported "Pigeon Brand Stainless Steel Vacuum Flask" declaring its classification under CTH 96170011. The goods were cleared from time to time according to the declaration filed by the appellant. On the basis of intelligence, later the premises of the appellant were searched and documents were retrieved by the investigating team; also 3636 numbers of imported goods declared as SS water bottles of different capacities valued at Rs.9,52,231/- were seized on 19.06.2014 from the premises of the appellant. Similar goods at other premises belongs to the appellant were seized and samples drawn from the seized stock were sent for analysis to the CMTI, Bangalore. The Institute....