Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (6) TMI 948 - CESTAT MUMBAI

2015 (6) TMI 948 - CESTAT MUMBAI - 2015 (329) E.L.T. 922 (Tri. - Mumbai) - Confiscation of goods - import of memory cards - The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared - Violation u/s 111 - Held that:- The present goods are commercial in quantity therefore they have to be classified under the appropriate heading which appears to be heading 8523 in the present case. In this view of the matter, I fail to see how th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rcel

It is true that goods imported under an import license do not fall Chapter Heading 98.04. However, in this case the Counsel has rightly taken the stand that they are not importing goods under a license nor have they imported goods for personal use. Therefore, the goods not being covered under Chapter Heading 98.04, there is no violation on their part. Therefore there appears to be no contravention of any law and violation of Section 111(d). As regards the alleged violation of Sec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

shall be deemed to be an entry for import or export. In the present case no discrepancy has been pointed out in the labels accompanying the goods. Therefore there is no violation of Section 111(m). - Decided in favour of assessee. - Appeal No. C/773, 781/2011-Mum - Final Order Nos. A/1426-1427/2015-WZB/SMB - Dated:- 4-6-2015 - P S Pruthi, Member (T),J. For the Appellant : Shri N K Tiwari, Consultant For the Respondent : Shri S J Sahu, Assistant Commissioner (AR) ORDER Per: P S Pruthi: The appel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lued at ₹ 1,17,60,480 (CIF value). The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared. Follow-up action was taken in Ahmedabad. The proprietor of M/s K J Import Export, Shri Kamlesh Soni, in his statement on 09.07.09 before the Customs stated that the was doing everything on the instructions of one Shri Deepu alias Shri Deepak Ghanshyam. In the past also, consignments of memory cards were cleared on bills of entry .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he goods under seizure. However the High Court dismissed the writ petition and declined to exercise extraordinary jurisdiction on the facts of the case. On 2.10.09 Shri Soni have another letter addressed to the Commissioner stating that the goods belong to Shri Leelaram and he had nothing to do with the same. He also stated that the fax dated 1.10.09 sent to Commissioner may be treated as cancelled as he had signed the paper under pressure of Shri Leelaram. He requested to dispose the goods. 2.1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e is a proper procedure for importing goods through post parcel in Sub Foreign Post Office via transit points and that was being followed. So the goods should not have been intercepted in Mumbai. He further submitted that the letter dt. 9.7.2009 on which the department is placing reliance is not even part of the relied upon documents. On the other hand, he drew my attention to subsequent letters written by Shri Kamlesh Soni on 16 th November 2009, 6 th March 2010, 15 th March 2010 and 5 th April .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eized goods. 4.2 Ld. Advocate contested the invocation of Sections 111(d) and 111(m) of the Customs Act 1962 for confiscating the goods stating that there is no violation of these Sections. The importer had a valid IEC Code. Only those goods which are intended for personal use are classifiable under chapter heading 98.04, but in the present case the goods were being imported for trading and would be classifiable under chapter heading 8523. The details of the goods were recorded on the post parce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s. Commissioner of Customs Chennai 2005 (189) ELT 45 (Tri.Chennai). 5. The Ld. AR appearing for the Revenue and reiterated the findings of the Commissioner. 6. I have carefully considered the submissions made by both sides. 7. The Ld. Counsel challenges the confiscation of the goods under Sections 111(d) and 111(m) of the Customs Act, 1962. This is a serious contention and I proposed to address this issue first. Sections 111 (d) and 111(m) are reproduced below for convenience. SECTION 111. Confi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct or in the case of baggage with the declaration made under section 77 in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54 . Section 111(d) makes those goods liable for confiscation which are imported contrary to any prohibition imposed under the Customs Act or under any other law. I find that the importer in this case had a valid IEC Code. The consignment had not even reached him at Ah .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f Foreign Trade (Development and Regulation) Act, 1992 are violated. The Counsel has shown a copy of the IEC Code which is issued on 3.6.2009 i.e. before the date of show cause notice which was issued on 10.12.2009. The IEC code is also authenticated by Superintendent Customs Ahmedabad. Revenue did not challenge the authenticity of this certificate. Neither have they done so at the time of hearing. It is also not shown that goods in commercial quantity cannot be imported by post parcel. The Ld. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version