9911796707
TMI Blog2007 (1) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... NBUILT MOTOR IN COMPL SET [BROTHER] HE-8 00A.2 ELECTRONIC LOCK STITCH BUTTON WHOLE M/C, 2 sets of goods declared as INDL SEWING M/C W/O INBUILT MOTOR IN COMPL SET [BROTHER] KE430D-01-S-001 ELECTRONIC DIRECT DRIVE LOCK STITCH BART ACKER and 200 sets of goods declared as INDL SEWING M/C W/O INBUILT MOTOR IN COMPL SET S-7200A-303-022A SINGLE NEEDLE DIRECT DRIVE STRAIGHT LOCK STITCH TRIMMER . The goods were described similarly in the accompanying invoice dated 12-10-2005 issued by the supplier in Singapore. The declared assessable value of the goods was Rs. 1,09,65,228/- The Bill of Entry claimed duty exemption under Customs Notification No. 21/2002, dated 1-3-2002 in terms of Sl.No. 250(1) of the Table annexed thereto in respect of Basic Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants were with inbuilt motor . On this basis, the department took the view that, on account of mis-declaration of description of the goods by the importer for claiming exemption under Notification No. 6/2002-C.E., dated 1-3-2002 ibid, the goods were liable for confiscation under Section 111(m) of the Customs Act and the importer liable for penalty under Section 112(a) of the Act. At the applicable rates of duties without exemption, the differential duty was also worked out based on the declared assessable value. The appellants waived SCN and requested for permission to clear the goods under EPCG scheme. After hearing them, learned Commissioner of Customs passed the following order :- (i) I reject the duty exemption benefit under Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the machines were with inbuilt motors . Had the appellants had any intention to misdeclare the goods for the purpose of availing the benefit of the Central Excise Notification, they would not have produced any catalogue. As soon the appellants received the EPCG licence from the DGFT, they delivered the same to their CHA with a request for clearance of the goods under EPCG scheme and, accordingly, the CHA filed a letter with the Appraising Group for transfer of the Bill of Entry to the EPCG section for assessment under that scheme. This conduct of the appellants, according to ld. counsel, would clearly indicate that they had no intention to claim undue benefit of the Central Excise Notification. It was contended that it would be unjust to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of making undue claim for the benefit of the Central Excise Notification should be upheld and the fine and penalty imposed on them should be sustained. 4. After giving careful consideration to the submissions, we are unable to give credence to the appellants argument that they had not wilfully misdeclared the description of the goods in the bill of entry. It appears from the records that they had submitted application to DGFT on 13-10-2005 for EPCG licence for clearing the goods under that scheme. At that time, they were possessed of the supplier s invoice dated 12-10-2005 which clearly indicated that all the 4 models of industrial sewing machines except one had direct drive mechanism i.e., with inbuilt motor. The invoice had ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
