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CC, New Delhi Versus M/s Bright Point India (P) Ltd.

2016 (6) TMI 307 - CESTAT NEW DELHI

Demand of Additional Duty of Customs - Import of different types of HTC Mobile Phones - Confiscation in lieu of redemption fine and imposition of penalty - Failed to follow the procedural requirements under Notification No. 21/2012-CU - Held that:- R .....

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e 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 seems to be like human error. - Decided against t .....

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he appellant Shri Blasi D. Souza, Director (AR) and Ms. Kiran Agarwal, Assistant Manager for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have hea .....

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ent 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 g .....

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equirement were not followed by the respondent, proceedings were initiated against them for violation confirming the Additional Duty of Customs amounting to ₹ 2.83 lakhs alongwith confiscation of the goods with option to the assessee to redeem .....

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s were not meant for sale and were supplied free of charge as supplier units/ service buffers for distribution directly to HTC Authorized service station. For better appreciation, we reproduced the relevant portion of Commissioner (Appeals) order :- .....

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The appellant contended that the subject shipment was supplied free of charge as spare units/service buffer for distribution directly to HTC Authorized Service Station for replacement of any dead on arrival mobile phones; that they had declared in t .....

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at claim of benefits under notification for goods being not intended for sale was purely inadvertent having crept in out of long standing practice of claiming it in all such previous consignments. The documents sought from the appraising section unde .....

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