2025-VIL-1902-CESTAT-CHE-CU
  1. Home
  2. 2025-VIL-1902-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs – Section 28 of Customs Act, 1962 – Demand of differential duty – Bar of limitation – Appellant imported external and internal TV tuners by declaring them as computer accessories and classifying them under CTH 8473 3099 – After issuance of show cause notice by invoking extended period of limitation under Section 28 of the Act, Adjudicating Authority classified imported goods under Heading 8528 7100 (reception apparatus for television) and demanded differential duty – Commissioner (Appeals) affirmed order passed by Adjudicating Authority – Whether invoking of extended period of limitation is justified in facts and circumstances of case – HELD – There was a lack of clarity even in department about correct classification of goods. In Appellants own case, Tribunal examined Appellant’s classification of External VGA Board under CTH 8473 3030 as against revenue’s classification under CTH 8529 9090 and held that classification under Chapter 84 is more appropriate than under Chapter 85. When there are genuine disputes over interpreting legal provisions, it is unjustified to apply an extended limitation period simply because assessee's position is considered not bona fide. Under such circumstances, charge of mis-declaration will not hold good and show cause notice could not have invoked extended period. Show cause notice in issue is barred by limitation of time. Once it is held that demand is time barred, there would be no occasion for Tribunal to enquire into merits of issues. Impugned order is set aside – Appeals disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?