2026-VIL-207-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of 'Natural Rubber Latex Concentrate' – Appellant imported 'Natural Rubber Latex Concentrate' in liquid form and classified it under CTH 4001 2910 attracting BCD @ 20% - Department reclassified the goods under CTH 40011020 attracting BCD @ 70% and demanded short-paid customs duty along with equal penalty under section 114A of the Customs Act, 1962 - Whether the goods imported by the appellant are correctly classifiable under CTH 4001 2910 or CTH 40011020 of the Customs Tariff Act, 1975 – HELD - The burden of proving the correct classification of the goods is on the revenue Department. There was a genuine divergence of views involving interpretation of law on the classification of the goods between the appellant and the Revenue, as tariff heading 4001 2910 specifically recognizes 'Hevea' as a distinct variety of natural rubber latex - The appellant's declarations and past clearances, being an Accredited Client Programme (ACP) client, warranted a more rigorous and careful scrutiny by the adjudicating authority. Further, the Tribunal held that a finding of wilful misstatement requires the presence of a positive act which betrays a negative intention of wilful default, which was not demonstrated in the present case - The show cause notice is time-barred as it was issued beyond the normal period of one year from the relevant date. Once the demand is found to be time-barred, there is no occasion for the Tribunal to enquire into the merits of the issues - The impugned order is set aside and the appeal is allowed on the ground of time-bar
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