2025 (11) TMI 1217

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....e for the Appellant Shri Deepak Sharma, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and perused the case records. 2. Brief facts of the case are that the appellants had imported 'Wheel Loaders' from Japan and classified the same under CTH 84295900 of the First Schedule to the Customs Tariff Act, 1975. The imported goods, at the material ti....

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....r dated 30.04.2023, wherein the original authority had confirmed the differential BCD along with interest and also imposed penalties on the appellants. Feeling aggrieved with the impugned order, the appellants have preferred this appeal before the Tribunal. 3. Learned Advocate appearing for the appellants submitted that an identical issue was dealt with by the co-ordinate bench of this Tribunal....

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....identical to the case of Larsen & Toubro (supra), involving the same product in dispute, we are of the view that different interpretation cannot be placed by this Bench to decide the issue differently. 4. Therefore, the impugned order to the extent it has confirmed the adjudged demands by invoking the extended period of limitation is set aside; and the demand towards basic Customs duty and inte....