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Wednesday, August 07, 2013

Claiming of wrong exemption notification is not misdeclaration as contemplated by section 111(m) of the Customs Act.

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)


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