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Jai International Versus Commissioner of Customs, New Delhi

2017 (1) TMI 1474 - CESTAT NEW DELHI

Misdeclaration of imported goods - goods declared as unbranded motorcycle parts, whereas on examination goods were found to be “Roll On” brand motorcycle chains and “STEBEL” brand horns - grant of permission to re-export of the goods to the supplier - Held that: - the wrong supply has been made of goods bearing counterfeit brand name. This involves not only mis-declaration of imported goods, but also infringement of Intellectual Property Rights - since the exporter is willing to take back the wr .....

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passed by the Commissioner (Appeals), IGI Airport, New Delhi. The appellant filed a Bill of Entry No. 8343806, dated 29-10-2012 and declared import of unbranded motorcycle parts. On the basis of prior intelligence, Customs Officers, on 100% examination of the imported goods, found that the imported goods were actually branded ones. Roll On brand motorcycle chains and STEBEL brand horns were found. Customs authorities took the view that the importer has misdeclared the imported goods and seized t .....

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determined the value and demanded differential Custom duty as well as imposed penalties. When the order was challenged before Commissioner (Appeals), he did not interfere with the confiscation of counterfeit goods. However, in respect of horns, the redemption fine and penalties were reduced. He upheld the re-determination of value for the horns. 2. In the present appeal the appellant has submitted that the supplier has issued a certificate dated 16-2-2012, admitting that goods were dispatch .....

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rongly supplied goods has been permitted : (i) Regal Impex v. Commissioner of Cus. ICD, TKD. N. Delhi - 2016 (332) E.L.T. 835 (Tri. - Del.) (ii) Srikant Bagla v. Commissioner of Customs (Port) - 2016 (332) E.L.T. 525 (Cal.) (iii) Farookh S. Todywalla v. Commissioner - 2015 (323) E.L.T. A72 (S.C.) (iv) Commissioner of Cus., C.Ex. and S.T., Ghaziabad v. Met Trade (India) Ltd. - 2015 (318) E.L.T. 131. 3. Heard Shri Prabhjyoti K. Chadha, learned Advocate, as well as Dr. S.K. Sheoran, learned De .....

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