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M/s Kohler India Corporation Pvt. Ltd. Versus C.C. - New Delhi (import & General)

2017 (1) TMI 584 - CESTAT NEW DELHI

Confiscation - redemption fine and penalty - classification of imported goods - Desktop, 3D printer and certain other goods - Custom authorities are of the view that the goods are classifiable under a heading which is different from that declared by the appellant in the Bills of Entry - Held that: - Nothing have been brought under on record to indicate that a classification was indicated by the appellant in the Bill of Entry with a view to mis-declare the nature of the goods so as to evade payme .....

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- Dated:- 9-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Deepak Suneja, Advocate for the Applicants Shri K. Podder, DR for the Respondent Per V. Padmanabhan The appeal is filed against the order dated 8.05.2015 passed by the Commissioner (Appeals) Customs, New Delhi. The appellant imported Desktop, 3D printer and certain other goods and filed Bills of Entry classifying the same under 84439959 & 84433290. The customs apprising group took the .....

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₹ 1 lakhs under Section 112(a) ibid. When the original order was challenged before the Commissioner (Appeals), he upheld the charge of mis-declaration and also the RF and penalty imposed. The impugned order is challenged before us on the ground that there is no justification for ordering confiscation of the goods, only for the reason that the Custom authorities are of the view that the goods are classifiable under a heading which is different from that declared by the appellant in the Bill .....

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y. However, the Custom authorities took the view that these were appropriately classifiable under 8479. Accordingly, the classification was changed and Custom duties determined at rates applicable for the new classification. However, they also took the view that the goods have been mis-declared and are liable for confiscation under Section 111(m) and 111(o) of the Customs Act, 1962. The original authority, accordingly imposed redemption fine and penalty in addition to custom duty. The appellant .....

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