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416 EXCISE LAW TIMES [ Vol. 373

no other independent evidence to corroborate these Statements - Cross-
examination of persons whose Statement was relied in adjudication was not
allowed - Further, goods were assessed on import and cleared long ago against
which no appeal had been filed by Department - Therefore assessment had
become final re-opening of which not permissible - Impugned order demand-
ing Anti-dumping duty, not sustainable - Section 28 of Customs Act, 1962. [pa-
ra 7]
Demand - Limitation - Extended period, invocation of - At time of im-
port, appellant had provided all information required for assessment - There
being no suppression, extended period of limitation not invocable - Section 28
of Customs Act, 1962. [para 7]
Appeal allowed
CASES CITED
Commissioner v. Sanjivani Non-Ferrous Trading Pvt. Ltd. — 2019 (365) E.L.T. 3 (S.C.)
— Referred ......................................................................................................................................... [Para 5]
Priya Blue Industries Ltd. v. Commissioner — 2004 (172) E.L.T. 145 (S.C.) — Referred ................ [Para 5]
REPRESENTED BY : Shri K.K. Anand, Advocate, for the Appellant.
Shri Gyanendra Kumar Tripathi, Authorized Repre-
sentative, for the Respondent.
[Order per : Anil G. Shakkarwar, Member (T)]. - Above stated two ap-
peals are taken together for decision since both of them are arising out of com-
mon impugned Order-in-Original No. 03/PR.COMMR./NOIDA-CUS/2017,
dated 28 February, 2017 passed by Principal Commissioner of Customs, Noida.
2. Brief facts of the case are that the appellants imported 14 inch colour
picture tubes from M/s. Chunghwa, Malaysia. During the period from May 2010
to January 2011, appellant imported various consignment of 14 inches colour pic-
ture tube and filed 70 Bills of Entry. The price of each colour picture tube was US
$ 20.20 on CNF basis and the payments were made through Bank LCs. The goods
were assessed for Customs duty and on payment of Customs duty the goods
were cleared during the period from May 2010 to January 2011. Directorate of
Revenue Intelligence detected a case of evasion of Anti-dumping duty by a firm
namely M/s. J.R. International related to import of colour picture tubes from
M/s. Chunghwa Picture Tubes, Malaysia. Through Notification No. 50/2009-
Cus., dated 15 May, 2009 w.e.f. 24 July, 2008 Anti-dumping duty was imposed on
import of colour picture tubes from M/s. Chunghwa Picture Tubes, Malaysia.
The specified landed value for 14 inch colour picture tube in the said Notification
No. 50/2009-Cus. was US $ 21.77 per piece. If the landed value of imported 14
inch colour picture tube imported from M/s. Chunghwa Picture Tubes, Malaysia
was more than US $ 21.77 per piece then Anti-dumping duty on the same was
not leviable. However if the landed value of such goods was less than US $ 21.77
per piece then Anti-dumping duty was leviable. Therefore, Directorate of Reve-
nue Intelligence carried out investigations in respect of various importers who
imported colour picture tubes from M/s. Chunghwa Picture Tubes, Malaysia.
Accordingly, they carried out investigations in respect of the present appellant.
3. On 8 March, 2011 Directorate of Revenue Intelligence carried out
searches at the factory premises of appellant as well as at residential premises of
CMD of the appellant company and seized a number of documents as well as
electronic devices. During the course of investigation five statements of Shri
Vishal Gupta S/o Shri Pramod Gupta and Director of the appellant company
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