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2018 (3) TMI 652

. Further the attempt was that the goods should not be examined and should be removed to FTWZ, Khurja. - The entire case was an attempt to import into India counterfeit goods and mis-declared the same to avoid its examination and clear at value lower than the required value to evade customs duty - appeal dismissed - decided against appellant. - Appeal No. C/70605-70607 & 70635/2017-CU [ DB ] - Final Order Nos. 70450-70453/2018 - Dated:- 5-3-2018 - Mrs. Archana Wadhwa, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Priyadarshi Manish ( Advocate ) for Appellant Shri Mohd Altaf ( Asstt. Commr. ) AR for Respondent ORDER Per: Anil G. Shakkarwar Above stated four appeals are taken together for decision since they a .....

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were prohibited produced within the meaning of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 and import of such goods into India was prohibited within the meaning of Rule, 11 of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 and were liable for confiscation under the provisions of Section 111 (d) and (m) of Customs Act, 1962. Further it appeared to Revenue that the value declared was grossly undervalued. Further, investigations were carried out at the declared premises of the M/s ANM Electronics. The said goods were seized on 23.09.2016 under Section 110 of Customs Act, 1962. On inquiry it was gathered that M/s ANM Electronics was a company registered with register of companies and it s a lega .....

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should not be imposed under Section 112 of Customs Act, 1962 further Shri Angelo Joseph Gomes and Shir Nitin Manak, Director of M/s ANM Electronics Pvt. Ltd. were called upon show cause as to why penalty should not be imposed on them under Section 114AA of Customs Act, 1962. 3. On context above stated show cause notice dated 22.03.2017 was adjudicated through impugned Order-in-Original No. 11/Pr. Commr./Noida-CUS/2017 dated 21.07.2017. As per the directions of Hon ble Allahabad High Court in Writ Tax no. 266 of 2017 M/s G. Source (HK) International participated in the adjudication proceedings claiming to be the owner of the seized goods. The Original Authority has recorded in his finding that container pertaining to said Bill of entry was r .....

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e at ₹ 7,46,28,450/- (Rs. Seven Crore Forty Six Lakh Twenty Eight Thousand Four Hundred Fifty only) in terms of Rule 7 of the Rules ibid read with Section 14 of the Customs Act, 1962. I order that the counterfeit goods imported by M/s ANM Electronics Pvt. Ltd., from M/s G Source (HK) INT L, Hong Kong at re-determined value of ₹ 75,00,000/- (Rs. Seventy Five Lakhs only) are hereby absolutely confiscated under Section 111(d) of the Customs Act, 1962. I order that the remaining mis-declared goods not found corresponding to the declaration given in Bill of Entry regarding value and quantity imported M/s ANM Electronics Pvt. Ltd. at re-determined value of ₹ 6,71,28,450/- (Rs. Six Crores Seventy One Lakhs Twenty Eight Thousand F .....

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On being asked then why M/s ANM Electronics Private Ltd. filed the Bill of entry who was not the owner of the goods, he could not reply anything. 5. Heard the learned AR who has submitted that the counterfeit goods were imported by M/s ANM Electronics further there was an attempt to remove the container from the custodian without custom formalities by presenting fake documents. Further the attempt was that the goods should not be examined and should be removed to FTWZ, Khurja. He submitted that the entire case was an attempt to import into India counterfeit goods and mis-declared the same to avoid its examination and clear at value lower than the required value to evade customs duty. 6. Having considered the rival contention and on perusal .....

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