9911796707
TMI Blog2024 (5) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... l Investigation and Intelligence Branch is, that plastic bottle stick toys/plastic bubble stick toys were being imported in Semi Knock Down condition, (SKD) mis-declaring as Plastic Bottle Stick and Accessories, Soap Water Solution under different Customs Tariff Heading, (CTH) which attracted lesser Basic Customs Duty (BCD). During the investigation, the goods under the consignment in question, samples drawn and sent for examination to National Accreditation Board for Testing and Calibration (NABL) accredited laboratory. 2. The appellant appears to have claimed that what is imported was only Plastic Bottle Stick and Accessories, Soap Water Solution and Whistle which are only parts and not plastic toys and that he being only a trader in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 28(4) of the Customs Act, 1962 can be invoked?". 6. The appellant is undoubtedly running a Plastic Store and as noted by the Hon'ble High Court in its Order dated 20.12.2021. The appellant is a regular importer of parts of Plastic toys, Soap Water Solution, and Whistle for school supplies. Further, it is not the case of the appellant that such parts of plastic toys which were imported by or could be used as it is individually; rather they are marketable only when they are assembled, to form toys. We find from the record that there was a second opinion obtained by the revenue from a government registered valuer/chartered engineer, who has opined that the goods in question which were referred for his opinion, on visual inspection, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te or finished by virtue of this rule), presented unassembled or disassembled". 8. The appellant claims that it does not sell the goods as toys; it is only a trader and sell the goods as imported. What is important is as to how the imported goods are known or understood in the market? Are they known as toys or just parts only? 9. The specific import policy perhaps restricts the import of plastic toys and therefore, to prevent the import of the same, the duty liability is pegged at 60%. So, just because the goods were imported in semi knock down condition, does not by itself carve out an exception. 10. The point therefore to be considered is the import and not what happens thereafter, that is, whether the parts are sold as it is or in ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, as is clear from paragraph 12 of the same order. However, in its Order dated 12.04.2022, the Hon'ble High Court has directed the revenue to go ahead with the assessment and pass orders only in respect of goods covered in the Bill of Entry dated 19.10.2021 alone. However, the same is not arising out of the order impugned before us. 13. In so far as the prayer for waiver of the demurrage / detention charges, we find that the same was not an issue before the original authority but was taken up before the High Court as recorded in para 1 of the order of Hon'ble High Court supra - which is extracted in the earlier para herein. However, there is no order by the Hon'ble High Court in this regard. Moreover, this being a case of willful misde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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