Home Case Index All Cases Customs Customs + AT Customs - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 622 - AT - CustomsLevy of penalty u/s 114AA and u/s 12(a) (ii) & (b) (ii) - importer wrongly claimed the benefit of exemption notification - mis-declaration of the Retail Sales Price [RSP] of the imported goods - HELD THAT:- a new plea of change of classification to CTH84714190 is raised by the learned counsel before us which was neither raised before the Principal Commissioner nor was it considered in the impugned order. This claim of classification is significant as, according to the learned counsel, the tariff rate for the Basic Customs Duty itself will be NIL and the exemption notification in dispute becomes irrelevant. It is also significant because of the claim of the learned counsel that goods falling under CTH 84714190 are not covered by Section 3A of the Central Excise Act read with the Legal Metrology Rules and therefore, Additional Duty of Customs does not have to be determined as per the RSP. If it is so, then the allegation of misdeclaration of RSP will require re-examination. Additional Duty of Customs may also have to be re-determined. Consequently, it needs to be examined if the confiscation, fine, penalty, etc. still survive. We are of the considered view that the Principal Commissioner should get an opportunity to examine this claim for classification under CTH 84714190 which the appellant has now made and the consequential effects on demand of duty, effect of alleged mis-declaration of RSP, confiscation, fine, penalty, etc. Matter restored back.
|