2025-VIL-2076-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of ‘Lauric Acid’, Demand invoking extended period of limitation - Appellant imported 'lauric acid' classifying the goods under tariff item 2915 7090 claiming the benefit of Notification No. 46/2011-Cus - Revenue of the view that lauric acid is classifiable under tariff item 2915 9090 and is assessable to duty as applicable for the goods at Sl. No.553 of Notification No. 21/2002 - Appellant agreed to pay duty and interest within the normal period of limitation, but contested the remaining demand as being time-barred - Whether the second SCN invoking the extended period of limitation is sustainable, in the absence of any allegation of wilful suppression or misstatement of facts in the first SCN – HELD - The appellant has been clearing these products declaring them as “Lauric Acid” and classifying them under the tariff item 29157090 - The first SCN did not allege any wilful suppression or misstatement of facts on the part of the appellant nor invoked the provisions of Section 28(4) of the Customs Act, 1962 to cover the demand beyond the normal period of limitation. It is also settled that an importer, by classifying the imported goods under a customs tariff heading which he believes to be correct, cannot in itself lead to a conclusion of misstatement or wilful suppression of facts on the part of the importer, warranting invoking of the extended period of limitation - An importer's classification of goods under a tariff heading believed to be correct cannot lead to a conclusion of misstatement or wilful suppression of facts warranting invocation of the extended period of limitation - The second SCN invoking the extended period of limitation is not sustainable and set aside – The appeal is allowed
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