TaxTMI 
TaxTMI 
2026 (3) TMI 994
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....able for confiscation and penalty. 2. The brief facts are the Appellant had imported goods and filed different Bills of Entry from 07.02.2018 to 05.03.2018. At the time of filing the Bill of Entry, goods were declared as Engine (bus parts for manufacturing purpose) and it was classified under Chapter Heading 84082020 claiming the duty benefit of 7.5% BCD against BCD of 15% under Notification No. 50/2017-Cus dated 30.06.2017 as amended by Notification No. 6/2018 dated 02.02.2018. As per the said Notification, exemption is applicable to all goods under Chapter Heading 8408 other than Engine of Motor Vehicle falling under Chapter Heading 8702 or 8704. Alleging mis-declaration for evasion of customs duty, show cause notice dated 25.03.2021 w....
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....leased provisionally and the issues are not yet finalized. Though the Learned Counsel fairly admits that they are not disputing the levy of differential duty with interest, however, submits that goods are not liable for confiscation and penalty imposed by the Adjudication authority is unsustainable. In this regard, the Learned Counsel submits that the issue is squarely covered by the judgment of the Hon'ble Supreme Court in the matter of M/s Northern Plastics Ltd Vs. Commissioner of Customs & Central Excise - [1998 (101) E.L.T 549 (SC)]. Learned Counsel further draws our attention to the decision of this Tribunal in the matter of M/s D and M Building Product Pvt. Ltd. Vs. Commissioner of Customs, Bangalore (2019 (370) E.L.T 1183 (Tri. - Ban....
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....ation fully as per the law, it cannot be said that the importer mis-declared. As far as the description of the goods, quantity, etc. are concerned, the importer is bound to state the truth in the Bill of Entry. Thus, simply claiming a wrong classification or an ineligible exemption notification is not a mis-statement. Assessment, including self-assessment is a matter of considered judgment and remedies available against them. While self-assessment may be modified by through re-assessment by the proper officer, both self-assessment and the assessment by the proper officer can be assailed in an appeal before the Commissioner (Appeals) or reviewed through an SCN under section 28. Therefore, any wrong classification or claim of an ineligible no....
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....anual pertaining to the relevant period, where the procedure for obtaining the 'Out of Charge' (OOC) order is discussed. The appraising officer ordinarily assesses the imported goods on the basis of the particulars furnished in the Bill of Entry, invoice, catalogue, write-ups, and other supporting documents, and determines both the correct classification and the permissibility of such goods for import, including any applicable restrictions or prohibitions. Where no such restrictions exist, the officer may permit assessment and clearance on a "second-check" basis, whereby the duty assessed is first paid at the Customs House and an appropriate order is endorsed on the reverse of the duplicate copy of the Bill of Entry. Upon payment of duty, t....
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.... Learned Counsel further draws our attention to the Bills of entry and submits that from the Bills of entry it is evident that in a case where duty of excise is provisionally assessed under the Act or the Rules made thereunder, the date of adjustment of duty after the final assessment thereof. A proceeding under Section 11A of the Act cannot, therefore, be initiated without completing the assessment proceedings. The power under Section 11A of the Act can be invoked only when a duty has not been levied or paid or has been short-levied or short-paid as held by the Hon'ble Supreme Court in the matter of Commissioner of C. Ex. & Customs, Mumbai Vs. M/s I.T.C Ltd. - [2006 (203) E.L.T 532 (SC)]. 8. Heard both sides and perused the records. ....