2025 (11) TMI 140

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.... Ld. Advocate for the Appellant/Importer and Shri Sanjay Kakkar, ld. Deputy Commissioner for the Respondent/Revenue. 2. These appeals arise out of a common impugned Order-in-Original No.35511/2015 dated 27.02.2015 passed by Commissioner of Customs, Chennai-II. A common Show Cause Notice dated 08.10.2014 was issued to the Appellants/Importer herein and the short point in the SCN is that the 1st Appellant i.e. M/s. Larsen & Toubro Ltd. (M/s. L&T Ltd., for short) have suppressed the actual freight and other charges upon importation of used machinery from M/s. Sharaf Foundations, Dubai. It was thus alleged that the freight and other charges paid to their overseas supplier by M/s. L&T Ltd. had been declared in the import documents to the effe....

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....tion is filed under the above Section and the officer is not accepting stand of the Appellant/Importer, the officer has to necessarily follow the mandate up Section 28 (6) ibid and as on the date of written submission/date of hearing which is 19.01.2015, when there is no such notice issued under Section 28(6) ibid, the proceedings initiated under the SCN should be treated to have come to an end. 3. The Adjudicating Authority having considered the reply as well as the written explanation filed, however, vide the impugned Order-in-Original No.35511/2015 dated 27.02.2015 proceeded to confirm the proposed demands in the SCN. In so far as the application of Section 28 (5) and 28 (6) are concerned, the officer has only tried to defend his inac....

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....s of Entry were filed, as extracted at Table-II below at para 10.6 therein and the last of such Bills of Entry is dated 26.04.2012, for which, a SCN issued [dated 08.10.2014], which is clearly beyond the normal period and the only allegation in the SCN is non-compliance with the Board's Circular No.42/2005-Customs dated 24.11.2005 as amended by Circular No.29/2010-Customs dated 20.08.2010 by which the importers were considered as highly compliant and that the Appellant/Importer in spite of their status chose to mis-declare the values of the used machinery which, according to the officer, amounted to misdeclaration and suppression; the same, however, is not held to be "with intent to evade duty". This, according to us, does not automatically....