HINDUSTAN AERONAUTICS LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS application filed by M/s. Hindustan Aeronautics Ltd. (HAL) seeks waiver of pre -deposit of duty of Rs. 3,92,467/ - and applicable interest confirmed against them. HAL had imported six pieces of Cargo Sling under bill of entry No. 942638 dated 30 -11 -2005. They had availed exemption in terms of Notification Nos. 21/2002 -Cus dated 1 -3 -2002 and 6/2002 -Central Excise applicable to parts of helicopter falling under CSH No. 8803.30.00. The impugned order affirmed denial of exemption and demanded the exemption availed by HAL.

(2.) MOVING application for waiver of pre -deposit of the dues adjudged in the impugned order, Ld. Counsel submits that the impugned demand was confirmed without issue of show cause notice. They had only been served with demand notice classifying the item under CTH No. 5607 90. Apart from arguing the appellants case on merits, it is submitted that the demand cannot be sustained due to failure of principle of Natural Justice.

(3.) LD . SDR submits that the impugned goods had been cleared without the department examining the same. He submits that under the liberalized procedure, the appellants are supposed to declare the goods imported correctly. The authorities came to doubt the correctness of the classification declared subsequent to the clearance of the goods. The appellants had received an opportunity to canvas its case before adjudication and thus, the impugned items came to be classified under chapter Heading 7312.