Banke Bihari also imported
3,00,000 sets of DVB Remote under Bill of Entry No. 6460501 dated
21.05.2018 declaring CIF value ... SIIB that Banke Bihari had undervalued the said goods as
subsequently DVB remotes were imported in CKD declaring the value
of each part
Dvb Technologies Pvt Ltd vs Siliguri Commissionerate on 18 February, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA ... 2018 dated
21.06.2018 passed by CGST & Central Excise, Siliguri
M/s DVB Technologies Pvt. Ltd.
...APPELLANT(S)
VERSUS
CGST & Excise, Siliguri
RESPONDENT
Dvb Design + Engineering vs Hyderabad-Iv on 16 October, 2023
(1)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench
Court ... Commissioner
(Appeals-IV) of Customs, Central Excise & Service Tax, Hyderabad)
DVB Design + Engineering
IDA, Gandhinagar, Balanganar, ......Appellant
Hyderabad - 500 037
VERSUS
Commissioner of Central
Dvb Design + Engineering vs Commissioner Of Customs, Central ... on 29 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Final Order ... passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad]
DVB Design + Engineering
Plot Nos. 56&57, IDA, Gandhinagar, Qutubullapur Mandal,
Hyderabad
TT6120 5 346 1730 5 346 1730
Base with
PID
Filtering
1 DVB ASI/ 5 1814 9070 5 1814 9070
0 M2 Input ... MHZFCONN
) Table
Handling
DVB PSI/
S1
Total 62582 62582
Invoice 271105517/20.06. 271105511/20.06.
No/ date 03 03
1 TT4030
TT6120 5 346 1730 5 346 1730
Base with
PID
Filtering
1 DVB ASI/ 5 1814 9070 5 1814 9070
0 M2 Input ... MHZFCONN
) Table
Handling
DVB PSI/
S1
Total 62582 62582
Invoice 271105517/20.06. 271105511/20.06.
No/ date 03 03
1 TT4030
goods declared to be components of Digital Satellite Receiver/ Satellite Receiver/ Receiver DVB Set etc of Chinese origin shipped from Hongkong and also from Chinese
customers/broadcasters. That the imported equipments were such as;
DVB, MPEG encoders/decoders, Multiplexers, etc. were to be imported
through WPC import licence, which
Briefly stated, the facts of the case are that goods such as DVB
Remotes, LED, Rechargeable Batteries/Lead Acid Rechargeable Batteries
etc were imported
