2025-VIL-1822-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of "Twaron Para Aramid Pulp" - Invocation of extended period of limitation under Section 28(4) of Customs Act, 1962, Penalty under Section 114A of Customs Act, 1962 - Appellant imported "Twaron Para Aramid Pulp" under several Bills of Entry. The appellant self-assessed the goods classifying them under CTI 5601 22 00 - Department classified the goods under CTI 5601 30 00 and demanded differential customs duty along with interest and penalty. The appellant challenged the classification and invocation of extended period of limitation and penalty in three separate appeals - Classification of "Twaron Para Aramid Pulp – HELD - The imported goods are "Textile flock and dust and mill neps" classifiable under CTI 5601 30 00, and not "Wadding of man-made fibres" under CTI 5601 22 00 as claimed by the appellant. The literature from the manufacturer showed the imported goods were "fibrillated fibres" intended to manufacture gaskets, and not textile wadding. Further, the test report submitted by the appellant indicated that the fiber length was less than 5 mm, which squarely fell under the scope of "textile flock" under CTI 5601 30 00. Consequently, the issue of classification is answered in favor of the Revenue - The Tribunal upheld the classification of the imported goods under CTI 5601 30 00 and the confirmation of demand of duty within the normal period of limitation with applicable interest. However, the demand of duty for the extended period of limitation and the penalties imposed on the appellant under Section 114A are set aside. The appeals are remanded to the adjudicating authorities for the limited purpose of computing the demand of duty within the normal period of limitation and applicable interest – The appeal is partly allowed
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