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Him Logistics Pvt. Ltd. Versus CC, New Delhi

2016 (4) TMI 1153 - CESTAT, NEW DELHI

Imposition of penalty - Section 112 (b) of the Customs Act, 1962 - Section 117 of the Customs Act, 1962 – CHA – classification – food supplements – medicaments – Held that: - the imported goods were declared as classifiable under heading food supplements, as informed to the CHA. Further it was CHA only who applied for first check. The issue of classification is a complex issue and it cannot be said that the CHA should have opinion that the goods were not food supplements but were medicaments. Ha .....

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ORDER Archana Wadhwa (Judicial Member) The challenge in the present appeal is to imposition of penalty of ₹ 25,000/- imposed upon the appellant, which is a CHA, in terms of the provision of Section 112 (b) of the Customs Act, 1962 readwith Section 117 of the Customs Act, 1962. 2. As per facts on record, the present CHA filed a bill of entry on behalf of one importer M/s Artlife Wellness Products Pvt. Ltd., declaring the goods as food supplements. Investigation carried out by the Revenue f .....

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e proposition, they relied upon the Tribunals majority decision in the case of S.K. Colombowala vs. CC (Import), Mumbai reported as 2007 (220) E.L.T. 492 (Tribunal Mumbai) as also on another decision in the case of Windoors (India) vs. CCE, Mumbai II reported in 2009 (246) E.L.T. 345 (Tri. Mumbai). The Commissioner has not followed the S.K. Colombowala vs. CC (Import), Mumbai (supra) decision, even though he agreed that the ratio of the same applies, on the ground that the said decision was not .....

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ted the fact that the ratio of the decisions relied upon by the assessee is fully applicable, but has refused to follow the same on the ground that one of the Member gave a dissenting judgment. It is seen that originally there was a difference of opinion between the two Members in the said case of S.K. Colombowala vs. CC (Import), Mumbai (supra), which was resolved by third Member. It is the majority decision of the Tribunal which becomes the declaration of law and no reliance can be made to the .....

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