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2019 (5) TMI 1730 - AT - CustomsMis-declaration of imported goods - JBL iPod dock (JBL Mx150/30 speaker) - whether classified under section 77 of the heading no. 8518 2200 of the First Schedule to the Customs Tariff Act, 1975 or under classifiable under heading no. 8527 9100 of First Schedule to the Customs Tariff Act, 1975 - HELD THAT:- The impugned order is premised on the finding that the goods were declared as ‘speaker’ and that corresponding to such description is heading no. 8518 2200 of the First Schedule to Customs Tariff Act, 1975. Though the importer did declare the goods as ‘speaker’, we are unable to perceive that it could foster a wrong impression in the minds of examining officer. This was not an assessment under the risk management system but of physical ascertainment on ‘first check’ basis. The finding that the expression ‘speaker’ does not apply at all to the function of an iPod dock, which in addition to other functions, is also a speaker, cannot be viewed as an attempt to mislead. The finding in the impugned order to the effect that there has been a mis-declaration is based on certain premises such as the regularity of imports, the value thereof and the relationship between the supplier and the importer. Appeal allowed - decided in favor of appellant.
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