TMI Blog2014 (1) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... een paid by them at the time of import of earlier 27 consignments, the same would have been refunded to the importer. Revenue has not initiated proceedings against the assessee in respect of SAD already refunded to them. As such, we are of the view that differential SAD now being confirmed against the assessee, by way of impugned order, is also eligible to be refunded to them, thus making the entire situation revenue neutral. As regards the balance amount of duty, falling under the category of education cess and higher education cess, totally amounting to ₹ 16.32 lakhs, we find that the appellants bank guarantee of ₹ 13.98 lakhs is sufficient to cover the said amount. We accordingly direct the appellant to keep the said bank gua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same to 55 USD per piece by taking into consideration the imports of other importers. However, it is seen that value declared by the other importer was not 55 USD but same was also enhanced by the Customs authorities to 55 USD and accepted by the other importer. In some cases, the declared value of other importer was also higher than the value declared by the importer. 3. For the purpose of stay, learned advocate has drawn our attention to the fact that there was no basic customs duty or countervailing duty leviable on the import of mobile phone. The same attracts only NCCD to the extent of 1% of the retail sale price and education cess to the extent of 2+1% on the quantum of NCCD. In addition, mobile phones also attract special additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronics was not a manufacturer of the mobile phone but was simplicitor trader and there were repeated incorrect statements given by importing firm on various points of time. Learned Jt. CDR also challenged that the deponent of the statement admitted that a wrong statement was given by them at the time of earlier import AC and wrong declaration of the manufacturer was given by him. He further submits that as per the normal practice Customs authority accepted the manufacturers' invoices, without any further investigation. To avoid such action on the part of the customs, importer submitted the agreement indicating the supplier of the goods as the manufacturer, whereas the supplier was a trader. 6. At this prima facie stage, without expres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants shall stand waived and its recovery stayed during pendency of the appeal. 7. All four stay petitions are disposed of accordingly. Per: Manmohan Singh: 8. In this case, it has been concluded by the adjudicating authority that there has been mis-declaration as well as fraud. Goods have been imported in connivance with M/s. Shenzhen Dhingshang Electronics Co. Ltd. Hong Kong. They have declared their brand name 'RV' Further investigation based on the ground that basically mobile phones imported were Sigmatel and NK tel which are marketing gimmicks. These facts were deposed by the importer in their statement dated 8.1.2010. It also come out that similar imports by other importers have been assessed by the Customs authorities as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve consignment. Demand of Rs.70,51,612/- has been confirmed against the importer on account of under valuation and mis-declaration of goods alleged by the Revenue. Penalty of Rs.1 crore has been confirmed on the importer and Penalty of Rs.75 lakhs each has been imposed on Shri Rajiv Seth, Director of imporing company and Shri GR Bagri, exporter. 3. I find that there is no basic customs duty and countervailing duty on the goods in question. Goods are liable to NCCD at the rate of 1% of Retail Sale Prices and Education Cess at the rate of 2% of quantum of NCCD. The goods are also liable to Special Additional Duty (SAD) at the rate of 4% of the assessable value as determined under Section 14 of the Customs Act, 1962. 4. Out of 28 consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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