2026-VIL-1050-CESTAT-KOL-CU
  1. Home
  2. 2026-VIL-1050-CESTAT-KOL-CU

CUSTOMS CESTAT Cases

Customs - Extended period of limitation for re-assessment of imported goods based on alleged mis-classification, Denial of concessional duty benefit under Customs notification - Appellant imported battery haulers in completely knocked down (CKD) condition availing concessional duty benefit at 15% as per Sl. No. 524(a) of Notification No. 50/2017 dated 30.06.2017 - After approximately four years and eight months from the date of final clearance, the Department issued SCN proposing re-assessment and denial of the concessional duty benefit on the ground that the goods were not genuinely imported in CKD condition but as part shipments, thereby constituting misclassification - Whether the extended period of limitation under section 28(4) of the Customs Act, 1962 can be invoked when the Department seeks to re-assess imported goods on the basis that the importer has falsely claimed classification benefit under a Customs notification – HELD - Mis-classification of a product or claiming benefit under a Customs notification, by itself, can never constitute wilful misstatement or suppression of facts necessary to invoke the extended period of limitation. The issue involved is technical in nature relating to availment of concessional duty benefit subject to fulfillment of prescribed conditions, which cannot be construed as misstatement of material facts in the bills of entry - All relevant information pertaining to the import, including declarations regarding CKD condition and part shipment status due to lack of storage space, were made by the importer in the B/E and invoices submitted to and available with the Department at the time of clearance. The suppression of facts can be invoked only when the department was not aware of material facts, but here all facts were within the knowledge of the Department. The ingredients required for invoking the extended period of limitation, namely wilful misstatement or suppression of facts on the part of the importer, are completely absent in the present case - The demand for differential customs duty confirmed by invoking the extended period of limitation is set aside, and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Recent Updates: GSTAT, EWB...
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

Security-Code
New Code?

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.

Security-Code
New Code?

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?