Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (1) TMI 584 - CESTAT NEW DELHI

2017 (1) TMI 584 - CESTAT NEW DELHI - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- C/53004/2015-CU(DB) - 55963 /2016-CU(DB) - 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 & 84 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5 of the Customs Act, 1962 and penalties of ₹ 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 fro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed under a heading 8443 as printing machinery. 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 penalt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version