9911796707
TMI Blog2023 (12) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... at it was importing parts of mobile handsets. Presently, the respondents have failed to draw our attention to any material which may prima facie sustain an allegation of suppression or misdeclaration so as to justify invocation of Section 28(4). The matter requires consideration. Till the next date of listing, the respondents shall stand restrained from taking further steps pursuant to the impugned SCN dated 01 September 2023. This order however, shall not preclude the respondents from proceeding further in terms of the SCN dated 25 July 2023. - HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Petitioner : Mr. Tarun Gulati, Sr. Adv. with Mr. Rupesh Gupta, Mr. Tarun Jain, Ms. Kritika Tut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt payment of duty of Rs. Rs.5,30,87,373/-, as detailed in Annexure-A B, and the same is recoverable under Section 28(1) of the Customs Act, 1962 along with interest under Section 28AA of the act ibid. 17.1 The importer by their aforesaid act of omission and commission has contravened the provisions of Section 46(4) and 46(4A) of the Customs Act,1962 in as much they have failed to furnish correct particulars with respect to description and classification of the said goods. Section 111(m) of the Customs Act, 1962 provides that any goods which do not correspond in respect of value or in any other particular with the entry made under this Act, are liable to confiscation. As the importer had mis-declared the value of the goods with an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalized by changing the classification to CTH 85171400 under Section 18(2) of the Customs Act, 1962; ii. Total differential duty amounting to Rs.60,632/- (Rupees Sixty Thousand Six Hundred and Thirty Two only), in respect of Bill of Entry No. 2432709 dated 14.09.2022, should not be demanded and recovered from the importer under Section 28(1) of the Customs Act. 1962 along with applicable interest under Section 28AA of the Act ibid; an iii. Penalty under Section 112(a)(ii) of Customs Act, 1962 of the Customs Act, 1962, should not be imposed on the importer for improper importation of goods imported vide Bill of Entry No.2432709 dated 14.09.2022 and evasion of Customs duty thereof. iv. The Bank Guarantee of Rs.37,26,502/- an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted hereinbelow: These are parts of Mobile Phone and are received in disassembled/ unassembled condition. Thee unassembled parts form incomplete Mobile Phone. Further after assembling of these parts and battery is added, mobile-device testing functions software compliance is required to make it able to functional for communication even without camera/ camera PCB. Every manufacturer has different circuitry for every model for closed operation of device. Hence without testing through approved laboratory, it is not possible to arrive at communication functionality of device. 7. It is in the aforesaid backdrop that Mr. Gulati, learned Senior counsel contends that no case of suppression is made out. Learned senior counsel contends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular with the entry made under this Act, are liable to confiscation. As the importer had mis-declared the value of the goods with an intention to evade proper Customs Duties against the goods imported vide impugned Bills of Entry, as detailed in Annexure - A to D, the same are liable to confiscation under Section 111(m) of the Customs Act, 1962. 16.2 SECTION 114A of the Customs Act, 1962 inter alia provides that where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has been partly paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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