9911796707
TMI Blog2019 (2) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... to the revenue, the goods imported do not attract the benefit of Notification No.57 of 2017 and are thus not eligible to Duty exemption. The revenue impact is thus contained to 10% of the Duty along with such interest and penalty as the authorities may see fit to levy/impose, after adjudication. Learned counsel for the petitioner also points out that no dispute has been raised by the authorities with respect to earlier Bills of Entry and two earlier consignments identical to the one in question and accompanied by identical declarations as in the present case were permitted to be cleared by the respondents in December 2018. Upon insistence of the authorities, the petitioner was constrained, under cover of letter dated 10.01.2019, to acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the respondents. 4. The petitioner has imported a consignment of main PCBA Module F250Y, Keypad, Front Camera, Back Camera and other allied goods from China. The consignment was valued at a sum of USD 2,75,805.28. A Bill of Entry was filed and clearance of the consignment was sought for Home Consumption. The petitioner had sought exemption of basic customs duty of 10% taking benefit of Notification No.57/2018 dated 02.04.2018 in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2017. The aforesaid Notification provides for an exemption of basic customs duty in respect of various products, including goods classified under CTH 85177090, being '(a) All goods oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Printed Circuit Board Assembly (PCBA) of cellular Mobile Phones (b) Inputs or sub-parts for use in the manufacture of parts mentioned (a) above were exempted from payment of Basic Customs Duty. However, CBIC vide its Notification number 37/2018-Customs dated 02.04.2018 has amended notification No.57/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), Camera Module and Connectors, of cellular mobile phones and imposed 10% BCD on them. As the subject goods is itself a Printed Circuit Board Assembly for mobile phone, the exemption for it is not available as per notification No.57/2017 Customs dated 30.06.2017 as amended by Notification number 37/2018-Customs dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been no request made for release of the goods and no rejection of the same. The counter also avers that no request has been made for the release of the goods. Both the case law cited as well as the allegation as aforesaid are not applicable/incorrect in the light of the specific request made by the petitioner on 28.01.2018, as noted by me in paragraph 6 of this order. 9. The Act provides for a procedure to be followed for provisional release of seized goods. The provisions of section 110 A of the Customs Act read as follows: 110A. Provisional release of goods, documents and things seized pending adjudication Any goods, documents or things seized under Section 110, may, pending the order of the (adjudicating authority), be releas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore me, I refrain from making any observation in regard to the same. 12. In the light of the discussion as above, I direct the petitioner to remit 50% of the differential duty which shall be quantified by the respondent and communicated forthwith to the petitioner. The petitioner shall also furnish a personal bond in respect of the balance of the duty. Upon receipt of proof of remittance of the 50% of duty and execution of Personal Bond for the balance 50% of Duty, the goods shall be released forthwith. 13. In the present case, no notice for adjudication has been issued to the petitioner following the seizure of the goods and the respondents are at liberty to call upon the petitioners and commence adjudication of the proceedings for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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