2026-VIL-870-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Invocation of Extended Period of Limitation under Section 28(4) of the Customs Act for wrong classification of goods – Appellant imported various packaging materials and components declaring them under different Customs Tariff items than those proposed by the Department - The Department issued notice alleging wrong classification and invoking the extended period of limitation, contending that the importer willfully misclassified goods to evade duty – Whether the extended period of limitation can be invoked merely on the ground that the importer self-assessed the goods under one tariff classification – HELD - The extended period of limitation cannot be invoked in the circumstances of the case as under the self-assessment regime, the importer is required to declare facts truthfully in the bill of entry, but the officer has the authority to reassess and take a different view on classification without establishing that there was suppression of facts with intent to evade duty - Department must establish not only suppression of facts but also that such suppression was deliberate and intentional to evade payment of duty. Merely because an importer indicates a particular tariff item in the B/E and the goods were physically examined and cleared does not constitute wilful misstatement or suppression attracting the extended period - Additionally, the Commissioner cannot examine grounds not specifically raised in the show cause notice. The reliance on statements made under Section 108 without following the procedure under section 138B is improper - The impugned order confirming the demand of duty under the extended period of limitation is set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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