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Commissioner of Customs Versus EMD Locomotive Technologies Pvt. Ltd.

2017 (11) TMI 623 - DELHI HIGH COURT

Classification of goods - Traction Control Cabinet (TCC) - whether TCC imported vide Bill of Entry dated 26.07.2013 was classifiable under the heading 8537 which covers Boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90 and numerical control apparatus other than switching apparatus of heading 8517 .....

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er the heading 8537 in any other case relating to a separate Bill of Entry, if permissible in law. We also clarify that in case the appellant/revenue takes this stand, it will be open to the assessee/importer to contest the said position - appeal dismissed - decided against appellant. - CUSAA 60/2017 - Dated:- 1-11-2017 - SANJIV KHANNA & MS. PRATHIBA M. SINGH JJ. Appellant Through: Mr. Aditya Singla, Sr. Standing Counsel with Mr. Mohit Pandey, Adv. Respondent Through: Mr. Arvind Datar, Mr. .....

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ard counsel for the appellant, we are not inclined to issue notice in the present appeal for we find that the Tribunal has given cogent and good reasons as to why delay of 749 days should not be condoned. 4. The respondents are importers of Traction Control Cabinet (TCC, for short). Disputes arose as to whether TCC imported vide Bill of Entry dated 26.07.2013 was classifiable under the heading 8537 which covers Boards, panels, consoles, desks, cabinets and other bases equipped with two or more a .....

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electrical transformers, static converters (for example rectifiers) and inductors. 6. The order in original dated 12.09.2013 passed by the Additional Commissioner of Customs rejected the stand of the respondent/assessee and had classified TCC under the heading 85044010 instead of 85371000 as claimed by the respondent/assessee. The direction for confiscation of imported goods valued at ₹ 12,96,38,282.39 under Section 111(m) of the Customs Act, 1962, giving an option to the respondent/asses .....

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l dated 12.09.2013 that the imported goods, i.e. TCC were classifiable or covered under the heading 85044010 and not under the heading 85371000 as was their case. 8. We do not, under these circumstances, understand the need and necessity for the appellant/Revenue to have filed an appeal before the Tribunal as the stance of the appellant in the order in original was accepted by the first appellate authority. It is obvious that the appellant would not be a person aggrieved. 9. It is the case of th .....

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