TaxTMI 
TaxTMI 
2005 (12) TMI 134
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....ut jurisdiction as the same was issued by the Addl. Director General, DRI, who is not the proper officer u/s 28(1) of the Customs Act, 1962, to issue a demand notice. He placed reliance on the decision in the case of Ramnarain Bishwanath reported in 1988 (34) E.L.T. 202 (S.C.). Orient Arts and Crafts - 2003 (155) E.L.T. 168 (T) and Poona Roller - 1997 (89) E.L.T. 604 (T). He further submitted that the demand was not sustainable as assessments in a number of cases were provisional. In this regard, he placed reliance on the decision of Larger Bench in the case of ITC Ltd. - 2004 (170) E.L.T. 33 (Tri.-LB) = 2004 (63) RLT 350 (T) and S.C. decision in the case of Serai Kella Glass Works Pvt. Ltd. v. CCE - 1997 (91) E.L.T. 497 (S.C.) = 1997....
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....sed in respect of such bills of entry as has been held by the Larger Bench in the case of ITC Ltd. (supra). In so far as the question of limitation is concerned, we agree with the Id. Counsel that based on similar evidence a common notice was issued to appellants and Tata Infotech the Tribunal has, in the case of Tata Infotech Ltd. - 2000 (117) E.L.T. 252, held that Larger period of limitation is not invocable. The relevant extracts are reproduced as under :- "7. The question that is to be seen with regard to the Mumbai matter is whether the extended period would apply. The contention is that it was a general practice in all Custom house at the time when the goods were imported, to classify them on the basis of value split up between the....
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....ely, when the diskettes and manuals were imported together. It has also been pointed out that in certain invoices no split up was given, but even in such cases the assessing officer split up the total value into the proportion of 60:40 to arrive at the value of diskettes and manuals separately. It was only in April 1991, that the Deptt. discussed the issue in Collectors Conference and decided to revise the practice. I, therefore, hold that the practice of classifying the computer software for diskettes and manuals was sanctioned by the Deptt. and was uniformly followed in all the Custom Houses. The split up of the value was of the consequences of the classification practice howsoever unrealistic or arbitrary it might....
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.... said, that there was a general and continuing practice of goods being split up in value. 7. It is relevant to note that two Benches of this Tribunal, have independently came to the same conclusion as the Commissioner at Delhi that the extended period of limitation would not apply to demands for duty in cases where there has been split up in the value between the diskettes and documentation. In HCL HP Ltd. - 1999 (112) E.L.T. 604 that the demand for duty for imports made at Delhi could not be maintained by the extended period, for the reason that such assessment was in accordance with the common established practice of the Deptt. The same have independently been arrived at by the Bench in DCM Data Products Ltd. - 2003 (161) E....