COMMISSIONER OF CUSTOMS (IMPORTS) Vs. RELIANCE INDUSTRIES LTD.

JUDGEMENT

(1.) The Respondent herein had imported through courier seven cartons of Front End Engineering Package (FEEP) and declared the value of USD 3 million for the aforesaid FEEP. These manuals were required for Purified Teraphthalic Acid (PTA) plant. In the aforesaid FEEP, technical information was contained which was required to engineer, construct, operate and maintain the PTA plant for the production of PTA and sale thereof. In other words, technical information was provided in the form of FEEP for the purposes of procuring, engineering, constructing, operation and maintenance of PTA Plant and sale of PTA anywhere in the world. In the bill of declaration which was filed by the Respondent -Assessee, the aforesaid goods were classified under Chapter Heading 49.01 and exemption from payment of import duty was claimed as per Notification No. 38/94 -Cus., dated 1 -3 -1994. Show cause notice was issued thereafter claiming the extended period of limitation to the effect that there was misdeclaration about the said product and the aforesaid product was covered by Heading 4911.99 in respect of which full exemption from payment of excise duty was not available.

(2.) The demand in the show cause notice was confirmed after giving an opportunity of hearing to the Respondent herein. The matter was taken by the Respondent in appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'Tribunal'). The Tribunal has, vide the impugned order dated 6 -9 -2006 [2007 (207) E.L.T. 412 (Tri. -Mum.)], decided the issue in favour of the Respondent herein both on merits as well as on limitation thereby holding that the show cause notice was beyond the period of limitation and since there was no misdeclaration, extended period of limitation was not available to the Department. It is this order which is challenged by the Revenue in the present appeal.

(3.) After hearing the counsel for the parties, we are of the opinion that this appeal is liable to be dismissed only on the ground of limitation as decided by the CESTAT as we are of the considered opinion that it was a case where the extended period of limitation provided Under Sec. 28 of the Customs Act, 1962, could not have been availed by the Department.