Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 407 - AT - CustomsLevy of CVD on MRP basis - Import of Molded Case Circuit Breakers and Plugs and Sockets - Confiscation of goods - Demand of differential duty - Imposition of penalty u/s 114A and 112 - Held that:- Admittedly the imported plugs and sockets were imported in bulk packing - department could not show that the factors, as per decision of Apex Court in Jayanti Food Processing (P) Ltd [2007 (8) TMI 3 - Supreme Court], are applicable to imported plugs and sockets. Therefore the learned Commissioner's order regarding the assessment for the purpose of CVD in case of plugs and sockets is not sustainable and hence set aside - MCCBs imported by the Appellants are not commodities in packaged form and the packing is meant only for the purpose of ease of transportation. From the capacity rating of the MCCBs also it is revealed the MCCBs are not intended for retail sale. The persons on whose statements the department relied upon in the cross-examination/re-examination they stated that the MCCBs were not sold by them in retail - Decided in favour of assessee.
|