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Showing contexts for: HS classification in Raj Kumar Batra vs Commissioner Of Customs (Preventive) on 23 February, 2024Matching Fragments
FACTS
2. Petitioner, Raj Kumar Batra, is a trader of musical gadgets like car stereo, amplifiers, speakers etc., having its shop under the name and style of M/s. Music Palace at Kashmere Gate, Delhi. He deals in the goods which are manufactured in India as also the goods of foreign origin.
3. On the basis of a specific information, Officers of Customs conducted search of the shop of petitioner situated at 597, Hamilton Road, Kashmere Road, Delhi as also at a godown of the said firm at 599, Hamilton Road, Kashmere Gate, Delhi, on the basis of Search Authorization issued by Assistant Commissioner of Customs (Preventive). The search resulted in the recovery of huge stock of electronic goods of foreign origin and the Indian Currency of Rs. 14,10,000/-. The same were seized under Section 110 of the Customs Act, 1962 on the reasons to believe that the same have been imported/acquired/possessed and kept in custody in contravention of EXIM Policy, Chapter-1A of FTP-ITC (HS) Classification 2004-09 read with Standards of Weight & Measures (SWM Act), and Packaged Commodities Rules, 1977, and thus were liable to confiscation under the provisions of the Customs Act, 1962.