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 974 - AT - CustomsPenalty for mis-declaration of goods - import of CRT picture tubes 14" CRT picture tubes - whether the Mis declaration is deliberate - Valuation of goods - Confiscation - Penalty u/s 112(a) - While the colour picture tubes for use in colour television are classifiable under sub-heading 85401190 where the basic customs duty is 12.5%, the data/graphic display tubes ( colour ) with phosphor dot Screen pitch smaller than 0.4 mm are classifiable under sub-heading 85404000 where the tariff rate itself is nil. Held that:- Since the assessment is online and in normal course, the assessment would have been done online on the basis of declared description without seeing the invoice and without examination as bill of entry had been assessed online under Risk Management System under "no assessment, no examination order" and without any compulsory compliance requirement, the act of the appellant has to be treated as deliberate, as when the invoice mentioned the goods as stock lot of colour picture tubes and the goods were actually colour picture tubes meant for colour television, there was absolutely no reason for the appellant for mentioning the words "data graphic display tubes colour with phosphor dot Screen pitch smaller than 0.4 mm" in the bill of entry and at the same time, classifying the same under sub-heading 85404000 pertaining to data/graphic display tubes and claiming nil rate of duty on this basis. In the background in which the wrong description had been given, it has to be treated as deliberate. - the description of the goods had been deliberately mis -declared with intent to evade the duty so as to attract the provisions of Section 111(m). - Decided against the assessee. Declaration of valuation - Held that:- The price of the goods in these bills of entry could be adopted for the goods, in question, if and only if, those bills of entry were in respect of import of "identical goods" or "similar goods" within the meaning of these terms as defined in the Customs Valuation Rules, in comparable quantity. Since, the details of the goods covered under these bills of entry have not been disclosed, it is not known as to whether goods imported under these bills of entry were also unbranded and of the same country of origin or the same were branded goods of different country of origin and also whether the quantities were comparable. Without such comparison, the unit import price of these bills of entry cannot be adopted in respect of the goods, in question. Penalty of ₹ 1.5 Lakh u/s 112 (a) maintained - Decided against assessee.
|