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TMI Blog2018 (12) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... binding on the Tribunal and such decision, if made, cannot alter the classification of goods in question. Confiscation - penalty - Held that:- It is evident that the appellant had declared the goods as per the invoice, packing list and purchase orders as LCD Monitors and TV tuners with remotes separately. Simply claiming the classification as such in their bill of entry does not amount to mis-declaration of the nature of the goods. Therefore, the charge of the mis-declaration of the goods is not sustained and consequently confiscation of the goods is liable to be set aside - the penalties imposed on the importer and others in the impugned order also need to be set aside. Demand of duty with interest confirmed, but confiscation and penalty s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Monitors and TV Tuner Boards with remotes under Section 111(m) of the Customs Act, 1962 for the alleged acts of commissions and omissions. Further, it was proposed to impose penalties under Section 112(a) on the importer impose penalty under Section 114AA on the proprietor of the importer, impose penalty under Section 114AA on Shri Prabhu Dayal Agarwal, consultant of the importer and impose penalty under Section 114AA on Shri Ankit Aggarwal and impose penalty on M/s Big Apple, Secunderabad under penalty Section 114AA on Shri G. K. Murthy, Managing Director of M/s Skyline Shipping & Logistics. After following due process, the lower authority rejected the classification claimed in the bill of entry by the importer and reclassified the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submit that at the time of adjudication they had submitted the case of Big Apple before the Adjudicating Authority, who, however, did not follow this ratio holding that the facts of the case were different in the case of Big Apple Manufacturers the Monitors and TV Tuners were considered as separate entities whereas in this case the goods are treated as parts of the same consignment. The adjudicating authority also relied on the Chartered Engineer's opinion and other material facts/documents available, to hold that the goods were classified as LCD TVs. No such opinion was sought in the case of M/s Big Apple. Thus, he confirmed the demand. He also held that the importer has in the purchase order asked for packing of the goods separatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t computer monitors but are LCD monitors of 42'' &47'' size with matching TV tuners boards with remotes. They are televisions in a disassembled condition and hence they were classified as LCD TVs. He further argued that the appellant has deliberately mis-declared the goods as LCD Monitors and TV Tuners when in fact they should have been declared as televisions in their bills of entry. In order to suppress the correct description they got the packing the purchase orders prepared by the supplier in an incorrect way. Therefore the intention to evade payment of duty while importing the LCD TVs and Monitors is evident and therefore the confiscation of the goods the fine and penalty are need be upheld and the appeals may be rejected. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to mis-declaration of the nature of the goods. Therefore, the charge of the mis-declaration of the goods is not sustained and consequently confiscation of the goods is liable to be set aside and we do so. Consequently, the penalties imposed on the importer and others in the impugned order also need to be set aside and we do so. We have also considered the argument of the appellant importer that they were not allowed to the cross examination of Chartered Engineer by the lower authority but this is immaterial at this stage since our decision regarding classification is not based on the report of the Chartered Engineer but based on the documents submitted by the appellant which show the nature of the goods imported. In conclusion, clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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