O R D E R

The petitioner is a company incorporated under the provisions of the Companies Act, 1956 and is a holder of an Import Export Code, regularly importing chemicals. Action was initiated by the Directorate of Revenue Intelligence on the ground that there was misclassification of the goods by the petitioner and a consignment imported through Nhava Sheva Port, Mumbai was seized.

2. Show cause notice dated 25.06.2018 was issued demanding duties in respect of consignments imported at Nhava Sheva Port at Mumbai as well as Chennai port. The show cause notice covered the period June, 2014 to July, 2017 and the demands raised are as follows:

3. Even prior to the issuance of show cause notice, a demand notice had been issued on 30.03.3018 in respect of 17 bills of entry for the period 21.05.2016 to 17.02.2017. Though the aforesaid period stood telescoped in the period dealt with under the show cause notice, the 17 bills of entry did not form part of the show cause notice is