2026-VIL-213-CESTAT-CHE-CU
  1. Home
  2. 2026-VIL-213-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs – Import of Linear Accelerator (LINAC) and associated equipment classified under Customs Tariff Heading 9022 9030 'Radiation Beam Delivery Unit', claiming concessional duty - The goods were cleared after first check examination by customs on 08.05.2016 but the show-cause notice was issued on 26.09.2017, over one year after clearance. The appellant argued that the notice was time-barred, while the Department contended that Section 124 of the Customs Act does not have strict timelines and Section 125(2) can be invoked – HELD - The show-cause notice is the foundation for levy and recovery of duty, penalty and interest, and the allegations have to be clearly spelt out in it so that the noticee can make a proper defense. The Department cannot improve on its position or fill in gaps in law to strengthen the show-cause notice at the appellate stage by raising a new question of law. If the notice is found to be time-barred, there would be no occasion to examine the merits of the dispute - The fact that the appellant sought clarification from the department or sought 'first check’ cannot be held to be an act of trickery meant to mislead the officers. It is only an assumption. When the goods have been subjected to physical examination and scrutiny by departmental officers, no blame can be laid at the doors of the importer even if he is a medical professional. Merely because the importer is a doctor he need not be an expert in understanding the classification methodologies of goods under the Customs Tariff, more so, to a degree that can fool Customs officer - Since the notice was issued beyond the normal period, it is liable to be struck down on that ground - The impugned order is set aside and the appeal is allowed on limitation
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

GST Jan '26 Burning issues:
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?