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TMI Blog2017 (1) TMI 1741X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant and hence the same is not being discussed in this order. The case of Revenue is that the import goods have been declared as unbranded mobile phones; however the goods on examination were found to be mobile phone bearing the brand names of Arise and Tiger . Accordingly, the goods have been held to mis-declared and hence liable for confiscation under Section 111(m) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal is directed against Order dated 10.04.2015, passed by the Commissioner (Customs), Delhi. The appellant imported a consignment of mobile phones and filed a Bill of Entry No. 8802517 dated 4.04.2015, declaring the import goods as unbranded mobile phones. On examination of consignment by Customs. It was found to contain goods as below: S. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Arise and Tiger brands. Marketing enquiry was made to determine the retail sale price of the Chinese mobile phones. The enquiry concluded that these goods were available locally at ₹ 800/- for Arise brand and ₹ 1600/- for Tiger brand. The values of the imported goods were enhanced and the importer has paid Custom Duty at the enhanced value. Further, the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... China for unbranded mobile phones. However, the overseas supplier had supplied mobile phones with the brand names of Arise and Tiger . He further submitted that the brand names of Arise and Tiger were not registered with Customs IPR, 2007.He further submitted that the goods were supplied has stock lot and that the brand names were obscure and not well known. 5. Ld. Departmental Represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands established. However, we note that the mobile phones brands names of Arise and Tiger are not well known in the Indian market. These brand names are not even registered with Custom IBR Rules, 2007. The appellant has also submitted that these brand names are not even registered in China. Keeping in view, these facts, we are inclined to take a leant view. Accordingly, we reduce the redemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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