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M/s. M.B. Marketing, Sandeep Chabra Versus C.C., New Delhi

2017 (1) TMI 9 - CESTAT NEW DELHI

Valuation - rejection of declared value - confiscation with redemption fine and penalty - scarf mixed colour - mis-declaration of description, quantity and value of goods - classification of goods - classified under Chapter 6214 9060 or under 6117 8090 or under 6214 3000 - suppression of facts - Held that: - it is clear that this is a simple case of wrong supplies by the supplier where instead of 48 cartons of socks, 47 cartons of menís hand gloves and leggings were supplied. Consequently, the o .....

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ER No.55440-55441/2016 - Dated:- 25-11-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) And MR. ASHOK K. ARYA, MEMBER (TECHNICAL) Present for the Appellant: Mr. Alok Yadav, Advocate Present for the Respondent: Mrs. Suchitra Sharma, D.R. PER: ASHOK K. ARYA The appellants, namely, M/s. M.B. Marketing and Shri. Sandeep Chabra filed these appeals against the order dated 31.12.2014 passed by Commissioner (Appeals) whereunder Order-in-Original No.53/2013 dated 22.10.2013 has been sustained. 1.1 The matter p .....

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examination, it was found that in place of 48 packets of socks, 47 Packets men s hand gloves and leggings were found. 3.2 Revenue also makes a mention that the goods which were declared scarf mixed colour were of three different constitutions/kinds and the appellant importer, the M/s. M.B. Marketing did not give correct classification for the said goods, namely, scarf. 3.2.1 The Department agrees with the classification given by the importer -appellant in case of one type of scarf, which was ha .....

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on has to be under Chapter Heading 6214 9060 under Customs Tariff whereas the importer appellant contested the classification and says that for these kinds of scraf it should be either Chapter Heading 6117 8090 or Chapter Heading 6214 3000. 3.2.3 The Department finally changed the classification for these two varieties of scraf from declared classification of 6117 8090 to 6214 9060. 5. Department s consistent stand is that this is a case of mis-declaration of description, quantity and value of g .....

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ven variety) under Chapter 6214 9060 where duty is BCD of 10% or ₹ 75 per piece, whichever is higher. The appellants state that these goods deserve classification either under 6117 8090 or under 6214 3000 and under both these headings rate of duty is same i.e. BCD of 10%. 4.2 In the case of charge of misdeclaration of value, the appellants rely on the following case laws:- 1. Bansal Industries vs. CC, Chennai reported in 2002 (147) E.L.T. 967 (Tri. - Chennai) 2. CC, Mumbai vs. Bureau Verit .....

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import documents as socks (48 packets), the consignment had 46 cartons of men s hand gloves and one carton of leggings. There has been statement on record of the Proprietor, Shri Sandeep Chabra of the importer firm, M/s. M.B. Marketing on the non-receipt of socks and in its place receipt of hand gloves and leggings; it was a technical mistake and they had no intention to evade customs duty though in the statement he also accepted the value and classification of the goods decided by the Revenue. .....

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n of description, quantity, and value loses its force. 6.1 The importer also argues that Department s valuation is arbitrary and there is no evidence and the reason for said enhancement. The importer states that they have certificate from the supplier about the genuineness of the declared price and out of ignorance the representative/owner, of the importer firm agreed to Department s valuation/classification, and thus, paid CVD, whereas they are entitled to exemption of CVD under Notification No .....

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just and proper, in the light of investigations and test reports. 6.2 From the above reproduction, it is clear that there is no proper application of mind by the Commissioner in deciding the matter by way of the impugned order. He has simply sustained the Order-in-Original without examination of full facts and evidences on record. In the Order-in-Original dated 22.10.2013 the Additional Commissioner decides the classification of the goods, namely, scarves of variety mentioned as sample (A) and .....

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f headings i.e. 6117 8090, 6214 3000 and 6214 9060 are given below:- CHAPTER 61 Articles of apparel and clothing accessories, knitted or crocheted Tariff Item Description of goods Unit Rate of duty Standard Preferential Area (1) (2) (3) (4) (5) 6117 OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES 6117 10 Shawls, scarves, mufflers, mantillas, veils and the like 10% - 6117 80 - Other accessories u 10% 6117 80 90 - Other u .....

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10% 6214 90 - Of other textile materials 6214 90 60 - Shawls, mufflers and the like of man-made fibres…. u 10% or ₹ 75 per piece, whichever is higher 6.3.1 The Revenue s classification 6214 9060 cannot be made applicable here as the description given for this Chapter sub-heading does not include scarves here. Item of Synthetic fibers find place only under Chapter 6214 3000 of Customs Tariff. The Chapter Heading preferred by the importer i.e. 61178090 will also not cover the scarves .....

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at Sl. No.16 of the table annexed to this Notification No.30/2004-CE (supra) the said goods are entitled to the benefit of said Notification. 6.4 Once the classification determined by the Department has been held as not valid the charge of mis-declaration in respect of description, quantity and value of the goods by way of suppressing of the facts with intent to evade payment of duty cannot be sustained. 9.2 The Department has rejected the transaction value in the case of the goods, namely, scar .....

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