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2017 (1) TMI 1741 - CESTAT NEW DELHIValuation of imported goods - unbranded mobile phones - goods which were declared as unbranded mobile phones were found with the brand names of “Arise” and “Tiger” brands - enhancement of declared value - confiscation - redemption fine - penalty - HELD THAT:- The enhancement of value has not been challenged by the appellant and hence the same is not being discussed in this order. The case of Revenue is that the import goods have been declared as unbranded mobile phones; however the goods on examination were found to be mobile phone bearing the brand names of “Arise” and “Tiger”. Accordingly, the goods have been held to mis-declared and hence liable for confiscation under Section 111(m) of the Customs Act, 1962. The goods received were with a brand name. To this extent mis-declaration stands established. However, we note that the mobile phones brands names of “Arise” and “Tiger” are not well known in the Indian market. These brand names are not even registered with Custom IBR Rules, 2007. The appellant has also submitted that these brand names are not even registered in China. The redemption fine reduced from 8 lakhs to 1 lakh and the penalty from 2,12,623/- to ₹ 25,000/- - appeal allowed in part.
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