TMI Blog2016 (6) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent has declared in their bill of entry that the goods were meant for sale and as such the declaration so made has to be accepted. However, otherwise it is found that it is not the case of the Revenue that the goods, in question, were actually meant for sale. The respondent had made the claim in the bill of entry only because in the previous import such claims were being made. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents imported different types of HTC Mobile Phones supplied by M/s HTC Corporation, Taiwan. A bill of entry was filed by them classifying the goods under Chapter 85171290 and claiming the benefit of Sl. No. 87 of Notification No. 21/2012-CUS which exempts the imported goods from Additional Duty of Customs subject to the conditions that the goods were intended to be taken immediately aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciation, we reproduced the relevant portion of Commissioner (Appeals) order :- 5. I have carefully gone through the Orders-in-Original and the contents of the Appeals filed by the appellant. I find that the appellant had filed a bill of entry for clearance of goods i.e. HTC mobile phones supplied by M/s HTC Corporation, Taiwan. The appellant contended that the subject shipment was suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f bill of entry and the department had all the time to rectify the mistake at the time of assessment. In view of above, the imposition of R.F. and P.P. in the aftermath of the confiscation was not due that too when the show cause notice was not actually issued . 5. Revenue s contention in their present appeal is only that the respondent has declared in their bill of entry that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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