Custom, Excise & Service Tax Tribunal
Rashi Peripherals vs Commissioner Of Customs (Import), ... on 8 October, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
C/S/96181 to 96187, 96345 & 96188/13-Mum & APPEAL NO. C/87577 to 87585/13/Mum
(Arising out of Order-in- Appeal No.216(Gr.V)/2013 (JNCH)/IMP-165 dtd. 15.3.2013 passed by the Commissioner of Customs (Appeals), Raigad )
For approval and signature:
Honble Mr S.S.Kang, Vice President
Honble Mr.P.K.Jain, Member(Technical)
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1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
============================================================= Rashi Peripherals Jayshree Clearing & Forwarding Agency Pvt.Ltd.
Kapal Pansari K.K.Choudhary Mukesh Ruparel Suresh Pansari Satish Gupta Rajendra Singh Rao ASR Logistics (India) Pvt.Ltd.
:
Appellants VS Commissioner of Customs (Import), Nhava Sheva Respondent Appearance Shri Sushanth Murthy, Advocate for Appellants Shri Devendra Nagvewkar, Addl. Commissioner(A.R.) for Respondent CORAM:
Mr. S. S. Kang, Vice President Mr.P.K.Jain, Member(Technical) Date of hearing: 08/10/2013 Date of decision 08/10/2013 ORDER NO.
Per : S.S.Kang Common issue is involved in these applications and therefore they are taken up together for disposal.
2. The applicants M/s. Rashi Peripherals filed the application for waiver of pre-deposit of duty of Rs. 31,06,316/-, interest and penalty. The other applicants filed the applications for waiver of pre-deposit of penalties. Applicants M/s. Rashi Peripherals made import of certain goods and declared the same as TV Tuners and paid appropriate duty. Revenue is of the view that the goods imported are reception apparatus for television and changed the classification and demand for the period 2006-2010 is made by issuing show-cause notice in May 2011 in respect of 19 consignments in respect of M/s. Rashi Peripherals.
3. The contention of the applicants is that the demand is confirmed in view of Boards circular dated 11.11.2011 wherein it has been clarified that TV tuners, both internal and external are more appropriately classifiable under heading 85287100 of the Customs Act. The contention is that the demand is in view of Boards circular and relied on the stay order passed by the Tribunal in the case of Neotric Informatique Ltd. vs CC (Import), Nhava Sheva dated 18.6.2012. whereby the dues are waived on the ground of time bar.
4. Revenue relied on the finding of the lower authority and submitted that in fact the goods imported are External and Internal TV Tuners and misdeclared the same under Chapter 84 of the Customs Tariff as parts of computer instead of Chapter 85 of the Tariff. Hence the demand is rightly made.
5. We find that the adjudicating authority confirmed the demand and imposed penalties on the applicants and the applicants filed appeals before the Commissioner(Appeals) alongwith applications for waiver of dues. The Commissioner(Appeals) directed M/s. Rashi Peripherals to deposit an amount of Rs. 31 lakhs and other applicants to deposit Rs. One lakh each for hearing of the appeals. The applicants have not complied with the condition of the stay order hence appeals were dismissed without going into the merits.
6 We find that the applicants mis-declared the goods and a demand by invoking the extended period is confirmed. We find that the Board has clarified vide circular dated 11.11.11 that the items in question are classifiable under Chapter 85 of the Customs Tariff. In view of this, prima facie, we find that the applicants have not made out a case for total waiver of deposit in respect of the demand which is under normal period of limitation. The demand under normal period is Rs. 2.30 lakhs. In these circumstances, the applicants M/s. Rashi Peripherals are directed to deposit Rs. 2.30 lakhs (Rupees two lakhs thirty thousand) within a period of six weeks from today. On deposit of the said amount, pre-deposit of the remaining dues including the penalties on other applicants are waived and recovery thereof is stayed for hearing of the appeals.
7. As noted above, the Commissioner(Appeals) has not decided the appeals on merits, therefore, the impugned orders are set aside and the appeals are remanded back to the Commissioner(Appeals) for deciding the case afresh, on showing the deposit of the aforesaid amount and affording an opportunity of hearing to the appellants.
8. Appeals are disposed of by way of remand.
(Dictated in court) P.K.Jain Member(Technical) S. S. Kang Vice President pv 4