That claiming of wrong exemption
notification is not misdeclaration as contemplated by section 111(m) of the
Customs Act.
Relying on following case laws for above submission.
i)
The
Honourbale Supreme Court of
India held ,in case of Northern Plastic Ltd Versus Collector Of Customs & Central Excise,
[1998 (101) E.L.T. 549 (S.C.)],
vide
Para 22, that wrong exemption notification are not misdeclaration as contemplated by Section
111(m) of the Customs Act :
“……. While dealing
with such a claim in respect of payment of customs duty we have already
observed that the declaration was in the nature of a claim made on the basis of
the belief entertained by the appellant and therefore, cannot be said to be a
misdeclaration as contemplated by Section 111(m) of the Customs Act. As the
appellant had given full and correct particulars as regards the nature and size
of the goods, it is difficult to believe that it had referred to the wrong
exemption notification with any dishonest intention of evading proper payment
of countervailing duty “.
ii)
As claiming
exemption notification cannot be treated
as declaration for the purpose
of section 111(m).- J.K.
Industries v. Commissioner of
Customs-1996(88) E.L.T 41 (Tribunal)
iii)
Claiming of classification and consequential
exemption under a heading other than subsequently determined by the department
does not amount to mis-declaration or an attempt to evade duty. No mala fides
have been proved or established.- Hindustan Lever Ltd. V. Collector
-1996(83) E.L.T. 520 (Tribunal); Metro Tyres Ltd. V, Collector -1994(74) E.L.T.
964( Tribunal)
