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2011 (6) TMI 585 - AT - CustomsConfiscation - imported laser printers and parts - classified the printers under Heading No. 8471.60 of the Customs Tariff. The importer sought exemption from MRP (Maximum Retail Price) based CVD on the ground that they are the actual users of the goods - Commissioner also confiscated the goods under importation under Section 111(m) of the Customs Act – Held that:- Customs assessed the goods to CVD on MRP basis, which importer accepted and discharged the liability accordingly. Merely because the appellant had sought an exemption from RSP based assessment in respect of CVD, it does not amount to any misdeclaration on the part of the importer. Therefore, in the instant case, the provisions of Section 111(m) are not attracted at all, confiscation under Section 111(m) of the Customs Act, 1962 is not justified and consequential imposition of fine in lieu of confiscation under Section 125 of the said Customs Act, is also not correct, set aside the confiscation and consequent imposition of fine in lieu of confiscation, penalty under Section 112 of the Customs Act is also not sustainable and is set aside, appeal is allowed
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