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TMI Blog2021 (10) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Hon ble High Court of Karnataka in SHRI MOHAN C. SUVARNA DIRECTOR (FINANCE AND ADMIN) M/S. GIVAUDAN INDIA PVT. LTD. VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS, ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE, BANGALORE [ 2021 (8) TMI 178 - KARNATAKA HIGH COURT] and judgment of the Hon ble High Court of Madras (Madurai bench) in QUANTUM COAL ENERGY (P) LTD. VERSUS THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, TUTICORIN [ 2021 (3) TMI 1034 - MADRAS HIGH COURT] , we do not find it necessary to examine the merits of the case. Appeal dismissed - decided against Revenue. - Customs Appeal No. 50891 of 2020, 50904 of 2020, 50916 of 202050917 of 2020 - FINAL ORDER NO. 51879-51882/2021 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e common Adjudicating Authority to adjudicate upon the matters in the SCN by Notification No. 4/2009-Cus(NT) dated 1.2.2019 read with 11/2020 Cus (NT) dated 2.1.2020. Accordingly, the impugned order was passed. 4. The factual matrix which led to issue of the SCN is that the importer is in the business of providing Direct to Home [d2h] television channel services to its subscribers for which purpose, it imported Set top boxes [STB] and Transmission Dishes and viewing cards. DRI received information according to which,firstly, the importer imported Viewing Cards fortheir STBs mis-declaring them as Smart Cards (CO22)U2.1 and misclassifying them under Customs Tariff Heading [CTH] 85235290 and wrongly availing ineligible duty exemption. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 111(m); vi. Imposing penalty on the importer under 114A but not under 112 and 114AA; and vii. Imposing penalty under section 112 on Shri Dalima and Shri Tagra but not under 114AA. 6. Revenue is aggrieved that no penalty was imposed under section 114AA either on the importer or on Shri Dalmia or ShriTagra. The importer is aggrieved by the entire order of reclassification, re-valuation, demand of duty, interest, confiscation of the goods and imposition of penalty on it. Shri Dalmia and Shri Tagra are aggrieved by the penalties imposed on them in person. 7. At the outset learned Counsel representing the appellant importer, Shri Dalmia and Shri Tagra, submitted that the SCN was issued by DRI in these matters under section 28(4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the DRI in this case and the case is covered by the Cannon India. He submitted that a Review petition has been filed by the Revenue against the judgment of Hon ble Supreme Court in Cannon India which is pending before the Hon ble Supreme Court. 9. Learned Counsel for the appellant countered and argued that mere filing of review petition before the Hon ble Supreme Court does not nullify the ratio of the judgment already passed by the Hon ble Supreme Court. Therefore, the matter may be decided accordingly without awaiting for outcome of the review petition. In support of his contention, he submits that the Larger Bench of Hon ble Supreme Court has, on 29/31.8.2021, in the matter of Agarwal Metals [Commissioner of Customs Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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