2026 (5) TMI 778

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.... New Delhi, adjudicating the show cause notice dated October 20, 2023. The order classifies bluetooth wireless headsets/headphones/earphones/earbuds/neck bands imported by the appellant through Bills of Entry under Customs Tariff Item [CTI] 8518 30 00 and denies the benefit of Exemption Notification No. 57/2017Cus dated June 30, 2017. Accordingly, customs duty proposed in the show cause notice has been confirmed and ordered to be recovered under section 28(4) of the Customs Act, 1962 [the Customs Act] The order also confiscates the goods under section 111(m) of the Customs Act and imposes penalty under section 114A of the Customs Act. 2. Both, learned counsel appearing for the appellant and the learned authorized representative appearing....

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....ufficient to classify them under CTI 8517 62 90 and for this, the appellant placed reliance upon the Circular dated 05.09.2013. The appellant also placed reliance upon the judgment of the Delhi High Court in Amazon Wholesale India and the decisions of the Tribunal in Minda D-Ten and L.G. Electronics. It has been repeatedly held that to invoke the extended period of limitation under section 28(4) of the Customs Act suppression of facts is not enough as suppression has to be with an intent to evade payment of duty. Merely because of a wrong belief about classification of a product, it cannot be alleged that the extended period can be invoked as suppression of facts has to be with an intent to evade payment of duty. Thus, the extended period o....