Home Case Index All Cases Customs Customs + AT Customs - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 985 - AT - CustomsMis-declaration of goods Goods found in SKD condition Both appellants-units were located in SEZ and have LOP issued by Development Commissioner for manufacture of consumer electronic goods for export Both units imported consignments declared to be containing Chinese Mobile Phones in SKD condition Both consignments were examined by preventive officers and out of total sets, only some pieces of mobile phones were found in SKD condition Only mis-declaration alleged is that while in both cases consignments were declared to be of mobile phones in SKD condition, on examination, bulk of quantity were found to be in fully assembled condition Therefore confiscation, redemption fines and penalty was imposed Held that:- appellant contented that even sets which were found in assembled condition, were to be subjected to certain further processes like feeding IMEI number, checking bluetooth, checking and adjusting parameters of phones, etc., before same could be exported and these processes amount to manufacture in terms of definition of manufacture in SEZ Act Also, in terms of Section 53(1) of SEZ Act, 2005, SEZ is deemed to be territory outside Customs Territory of India, and goods imported were meant for unit in SEZ Noida Commissioner had no jurisdiction to confiscate these goods and impose penalty on appellant and it is only Joint Commissioner, who had jurisdiction to take necessary action Therefore impugned orders are not sustainable Decided in favour of appellant.
|