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2017 (12) TMI 460

Classification of goods - unbranded Micro SD Cards - classified under CTH 85235220 or CTH 85235100? - Held that: - the CBEC vide Circular dated 20.07.2016 has also clarified that the benefit of the said notification is extendable to Micro/Mini SD cards classified under CTH 85235100. Thus, it is apparent that change in classification of subject goods by the Department will not create any additional Basic Customs Duty liability for the appellant - the appellant is not liable to pay the Basic Custo .....

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in absence of any specific substantiation regarding the involvement of the appellant in fraudulent activities like mis-declaration in the present case, penalty set aside. - Appeal allowed in part. - Customs Appeal No. C/52912/2016-CU [ DB ] - Final Order No. 58188/2017 - Dated:- 4-12-2017 - S. K. Mohanty, Member (Judicial) And B. Ravichandran, Member (Technical) For the Appellant : Mr. Kamaljeet Singh, Advocate For the Respondent : Mr. Govind Dixit, D.R. ORDER Per : S. K. Mohanty Brief facts .....

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ed order has also imposed a penalty of ₹ 20,00,000/- under Section 112 and 114 AA of the Act. 2. The ld. Advocate appearing for the appellant argued the matter at length on merit. It is submitted that memory cards are classifiable under sub-heading No.85235220 and not under 85235100, as claimed by the Department. It is also submitted that even the memory cards are classifiable under sub-heading No.85235100, as claimed by the Revenue, still the same are covered by the exemption Notification .....

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s proper and justified. 4. Heard both sides and perused the case records. 5. In this case, the appellant had classified the imported goods i.e. "unbranded Micro SD Cards under CTH 85235220, providing for 'Nil' rate of Basic Customs Duty. However, the ld. adjudicating authority had classified the subject goods under CTH 85235100, which attract 10% Basic Customs Duty. For arriving at the classification issue, the ld. adjudicating authority has referred to the CBEC Circular No. 12/2002 .....

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regarding such declaration; and that, it came to know about such incident, only after the officers of DRI seized the consignments. We find that the impugned order at paragraph 25(c) has recorded the submissions of the appellant that it did not mis-declare the goods and also no documents were filed by it before investigation of the matter by the DRI. 7. In this case, the adjudicating authority has rejected the value of imported goods declared by the appellant on the import documents and re-determ .....

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f Entry, paid applicable duty. Therefore, in the interest of justice and keeping in view of possible benefit of Commercial profit on such import, the quantum of redemption fine is reduced to ₹ 20,00,000/-. 8. We note that the impugned order has confiscated the impugned goods and imposed penalties on the ground that the appellant had contravened the provisions of Section 82 of the Act. In case of import of goods by post parcel, a deeming fiction has been created in Section 82 ibid, providin .....

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raph 25 (c) in the impugned order has been completely ignored and brushed aside by the original authority. Thus, in absence of any specific substantiation regarding the involvement of the appellant in fraudulent activities like mis-declaration in the present case, imposition of penalty, in our considered view, will not stand for the judicial scrutiny. Accordingly, penalty imposed on the appellant is set aside. 9. To sum up, the appeal is disposed of in the following terms:- (a) The appellant is .....

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