9911796707
|
Home
Issues:
Proceedings against import of photocopier main frames - Import control, classification, and valuation under the Customs Act. Import Control: The appeals related to import control, classification, and valuation of photocopier main frames. The objection raised was that the main frame is a sub-assembly, which requires a license for import. However, the Tribunal noted that even if the main frame is considered a sub-assembly, since the policy is silent on its import being restricted under a license, the view taken by the Commissioner on this issue was deemed unsustainable. The case was returned for consideration by the Regular Bench on merits. Classification: Regarding classification, it was argued that the main frame cannot be treated as a photocopier itself under Rule 2(A) of the Interpretative Rules, as it accounts for only 55 to 60% of a photocopier. The Tribunal agreed with this argument, citing a previous decision and ruled that Rule 2(A) does not apply in this case. Valuation: The lower authorities had enhanced the declared value of the goods for assessment based on other contemporaneous imports without specific reasons or evidence of misdeclaration of value. The Tribunal found that the rejection of the transaction value for assessment was in contravention of the Customs Valuation Rules. As there was no allegation of misdeclaration of value, the duty demand made on this basis could not be sustained. The appeals were allowed on all accounts, directing the re-assessment of goods as parts based on their declared value. Consequential refund of duty was to be allowed if provisions related to unjust enrichment were satisfied, and fines and penalties paid were to be returned immediately to the appellants.
|
