2026 (5) TMI 22

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....rt took place on 20.01.2017. After more than four years, a Show Cause Notice came to be issued on 27.08.2021 seeking to classify the goods under CTH 8526. The exemption for BCD was applicable only for the goods falling under CTH 8517 and not for the good falling under CTH 8526.. On this ground, the Show Cause Notice demanded the Customs Duty initially not paid by the Appellant. For issuance of the Show Cause Notice the extended period was invoked demanding the Customs Duty along with interest and proposing penalty under Section 114A and 114AA of the Customs Act. After due process, the Adjudicating authority passed the Order-in-Original dated 04.01.2023 confirming the duty demand and imposed penalty under Section 114A, but considering the fa....

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.... the Bench as to whether the Ld.Counsel insists on the classification issue or the issue can be decided on account of limitation itself, he concedes that he is not insisting on the classification issue, as the subsequent imports have been allowed under CTH 8517. He prays that the issue can be decided on the ground of time bar itself. 5. Considering the submissions, we are confining ourselves only to the time bar issue. We make it clear that we have not gone into the aspect of classification of the goods in question. 6. Non imposing of penalty under Section 114AA, would not amount to admittance by the Revenue that there is no suppression. Therefore, we do not agree with the appellant's submission to this effect. 7. We find that the ....