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TMI Blog2011 (9) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods under importation on the basis of 'Sony' products/models. - Decided in favor of assessee. - C/450/2011 - Final Order No. A/430/2011-WZB/C-I(CSTB) - Dated:- 9-9-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri V.K. Singh, Authorised Representative for the appellant Shri S.S. Sekhon, Advocate for the respondent Per: P.R. Chandrasekharan: The appeal and stay application are directed against the Order-in-Appeal No: GOA/Cus/GSK/20-21/2011 dated 11/04/2011 passed by the Commissioner of Customs (Appeals), Goa. 2. The facts of this case are as follows: 2.1. M/s. Peace International imported 6100 pieces of 'metal cabinet' fitted with PCB CDM, screws and hardware for car CD player witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set was fitted with a motor with markings as 'made in China' 2.3. Expert opinion from two technical experts - one Shri Prashant Mohan Deshpande and another Shri S. Srinivasan, Regional Service Manager of Sony India Limited were obtained and both these experts opined that the sample shown to them was having Sony brands/assemblies and hence it was a Sony product. It was further confirmed by Sony India that the product under importation would cost a minimum of 60% of the total cost of the complete set and the value of importation of complete set was Rs. 2,914.87 and 60% thereof worked out to Rs. 1,749/-. 2.4. On this basis, the value of the goods under importation was arrived at Rs. 1,06,68,900/- and the duty thereon worked out to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts of Sony brand had been imported at prices ranging from US $ 8.00 to US $ 8.35 for quantity ranging from 304 to 320. 2.6. The adjudicating authority based on the testimony of the experts enhanced value of the goods under importation and confirmed the duty demand as proposed in the show cause notice. He confiscated the goods under Section 111(m) of the Customs Act, 1962 with an option to redeem the same on payment of a fine of Rs. 8 lakhs under Section125 of the Customs Act, 1962. He also imposed a penalty of Rs. 5 lakhs under Section 112(a) of the Customs Act, 1962 on Shri John Miranda, proprietor of Peace International and a further penalty of Rs. 2 lakhs under Section 114(a) of the said Customs Act. The appellant, thereafter, pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted values of contemporaneous imports of similar products from various countries, both for unbranded as well as for Sony brand car CD players black body. While the value varies from US $ 8.00 to US $ 8.35 in the case of Sony brand, the same ranges from US $ 6.00 to US $ 6.50 in respect of unbranded goods which compares very favourably with the value of US $ 6.65 declared by them. Even if the value of Sony brand metal cabinet is taken into account which is US $ 8.00 to US $ 8.35, taking into account the quantity of imports undertaken by them which is 6100 pieces, the value of US $ 6.65 declared compares favourably for the Sony brand products imported from China or Hong Kong for the same models which the department alleges to be the goods und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicating that one of them was 'Toshiba' make. It was also found that the set was fitted with a motor with markings 'Made in China'. From the examination report it is seen that the black deck under importation consists of various parts/ components made in various countries and bearing different markings. From these, no conclusive evidence can be derived to say that the product is of Sony make or of unbranded make. It is a well known fact that many electronics products are assembled utilising components of various makes so as to constitute complete product. The best example is that of computers which are assembled at site using the parts manufactured by various well known computer manufacturers; so is the case with the car audio CD players ..... X X X X Extracts X X X X X X X X Extracts X X X X
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