TaxTMI 
TaxTMI 
2026 (8) TMI 609
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....-19/2023 dated 08.08.2023. 2. The said order had originated out of three show cause notices: Sr. No. Appeal SCN 1. C/50718/2025 10/2022-23 2. C/50719/2025 SCN bearing C. No. VIII/6/ICD/ PPG/ SCN /UTStarcom/118/2022 3. C/50720/2025 111/2022-23 3. The aforesaid show cause notices were issued by the Directorate of Revenue Intelligence, Kochi based on the intelligence to the effect that certain importers are importing optical network terminals/units (O&Ts / O & Us/ home gateway units and MODAMs into India by classifying those goods as subscriber and E&D equipments "under CTH 85176950, MODAM under CTH 85176230 and OLTs under CTH 85176290". It was gathered that the importers have been clearing the goods a....
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.... of the Act. The proposal has been confirmed vide the order under challenge. Being aggrieved the appellants are before this Tribunal. 5. We have heard Mr. Aditya Sarin, learned counsel for the appellant and Mr. N.M. Goyal, learned authorised representative appearing for the department. 6. Both the parties have acknowledged that the issue as involved in the present appeal is about the classification of subscriber equipment and MODAMs and that it stands already decided in favour of the department. 7. Learned counsel for the appellant mentioned that the impugned order i.e. O-I-O dated 08.08.2023 is still been assailed on the grounds of limitation. It is submitted that while importing the impugned goods, the appellant had bonafidely ar....
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....CNs and submission made by the importer noticee in their defence replies and during personal hearing, the role played by the importer noticee are summarised as under:- i) The noticee have affected the imports of the impugned goods under different sub-headings through different ports The very inconsistency in the adoption of the classification by the noticee is by no means an innocuous consequences, despite the technical features of the products conforming to the classification 8517 62 90. The noticee having full knowledge of the said fact, the inconsistency in classification is nothing but pre-meditated tactics to avail ineligible exemptions so as to evade applicable duty. ONTs were projected as Subscriber End Equipment and classif....
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.... was fully aware of the matter of incorrect classification and claim of ineligible benefit of exemption/reduced duty rate under notification that had resulted in non-payment of BCD. v) The importer failed to have exercised due diligence while making self-assessment of duties in the Bills of Entry as mandated under Section 17 of the Customs Act, 1962 and particularly when the self-assessment resulted in undue benefit to them by way of duty saved on account of an exemption benefit ineligibly availed. In case of an ambiguity, they ought to have sought provisional assessment under Section 18(1), which they did not. That the noticee had continued to classify the items under 8517 69 50 as Subscriber End Equipment, and availed the consequ....