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TMI Blog2017 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... of TV panels and colour Tvs, selling and marketing the same in India - the impugned order is vitiated and fit to be set aside. The learned Commissioner will have the sample of goods tested or valued by an approved valuer or from the Government Lab/Chartered Engineer, and as per the opinion of such competent laboratory or engineer etc., the valuation shall be finalized in accordance with the Valuation Rules, 2007. Appeal allowed by way of remand. - C/70201/2017-CU[DB] - FINAL ORDER NO.70519/2017 - Dated:- 17-5-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Shubham Tyagi (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt)AR for Respondent ORDER The issue in these appeals filed by the appellant an importer of colour TV panels is whether the learned Commissioner have rightly rejected the declared value and revalued the same under Rule 12 of customs valuation Rules 2007 and whether the goods in question have been rightly held to be liable to confiscation with option to redeem by payment of redemption fine and further the penalty imposed of Rs. Eight lakhs under Section 112 (a) of the Act have been rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in this regard, even in reply to the query. (vi) All LED TV panels have been found to be accompanied with table stand. 4. Similarly with regard to the examination report of the second bill (bill entry No. 7385495) of entry, pinpointed following discrepancies: - (i) 55 inch (55 ) Samsung LED TV panel models mentioned at serial No. 10 and 11 of B/E were not found, and in their place new models of 55 Samsung LED TV curved panels were found. (ii) Model number shown in invoices, neither matched with the model number shown in the packing list nor matched with the description written or marked on the rear of LED TV panels. (iii) All LED TV panels have been found to be accompanied with table stand. (iv) Samsung/Sony LED TV panel models mentioned at serial number 1 to 4, 6, 9 to 11 were not having COO(Country of Origin). 5. It appeared to revenue that as per the examination reports, the goods under declaration vide bills of entry were mis-declared with regard to description, models, specifications other parts, and therefore, value. To ascertain the price of Samsung/Sony brand models imported vide the two aforesaid bills of entry, Samsung India Electronics Privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TV label. In response Samsung India vide letter dated 24 December 2016 intimated that the model number of sanction Samsung LED TV as informed, were not be manufactured or imported by them in recent past had hence commenting on the CIF value would not be possible in these cases and CIF price of items namely LED TV stand, etc., were as under: - S.NO NAME OF ITEM BOE NO BOE DATE CIF PRICE INR 1. LED TV STAND 6392124 17.08.16 701 2. Remote Sensor/Remote Module 5611221 13.06.16 29.5 3. Wi-Fi Module 7412257 10.11.16 336 4. Function Key/Jog Switch 6401380 18.08.16 39 5. Connector cable 4547416 11.03.16 76 8. Since Samsung India did not provide value of the panels they were on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct as there are various components assembled in panels, which had not been declared by the importer, while filing the said bill of entry under the provisions of section 46 of the Customs Act, 1962. Hence, there was no dispute regarding country of origin of the consignment. It further appeared to revenue that the appellant importer got assembled some extra parts, namely TV stand, remote sensor/remocon module/Wi-Fi module, function/jogs switch and connector cables which are not fitted in the panels in normal course and which are normally being fitted on panels only when LED TV is being manufactured. The present goods are neither LED panels nor complete build up LED TVs. It further appeared that the importer had deliberately misdeclared the description of the goods and also removed stickers of panel model, so that customs may not identify the exact model of panel and which can reflect specification of panel for the purpose of valuation. The importer declared LED panel models in the said two bills of entry. However, it was asserted that these declared models pertain to LED TVs and not for model of panels. Accordingly, it appeared that it is a case of deliberate misdeclaration with sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined as aforementioned. The details of which are containing/mentioned in Annexure - A and Annexure - B to the show was notice. 9. The appellants filed reply to the show was notice and inter alia stated that the goods are correctly declared and there is no mis-declaration with respect to goods imported. It is further urged that the goods under import, LED panels consisting of stand/remote sensor/Wi-Fi module, functions/connector cable, it does not have any model number, however complete TV unit has the model number. Hence, the goods were correctly declared as LED panels with model number of TV and without motherboard, remote, speaker and cable manual. It is further urged that no motherboard, remote, speaker, cable, manual were found in the containers as per the report of first check examination. It was further observed that Samsung India have clearly stated that imported goods are neither bare LED TV panels nor complete LED TV set. Further, reference was made to evidence extracted from website zubba.com, the LED TV panels are regularly being imported and cleared with stand, the related extract of the description from the website is as follows: - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not comparable. Further Sony India informed that the TV models- 55W800 C, 55X85 and 55X70 were priced USD 341.04 and 385.11 AND 385.11 respectively as the same is not relevant since the value is not the same for all models. Similarly, the model numbers provided by the Department do not pertain to Samsung brand LCD panels and the models mentioned in the list are of completely build up units of Samsung brand TV sets, which are not being manufactured or imported by Samsung India in the recent past. Accordingly, any comments or opinion by Samsung India cannot be relied, and further after inspection, the Technical Team changed their view. Further, it pertains to LCD while that imported is LED. It has been further urged, the Learned Commissioner have taken the highest value from the NIDB data, which is also wrong as the lowest value from the NIDB data was to be considered. 13. The learned AR for Revenue relied on the impugned order. 12. Having considered the rival contentions we find the learned Commissioner have relied upon the opinion of Samsung India Electronic Private Limited and Sony India Private Limited who are not the approved Government Labs or valuer and at the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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