2009 (7) TMI 399

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....JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Shri Hari Radhakrishnan, ld. Adv., appearing for the appellants states that both these appeals involve the same issue but in respect of different imports. Hence, with the consent of both sides, both the appeals are taken up together for hearing and disposal. The ld. Counsel states that the appellants are importers of set....

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.... additional Customs duty at the time of importation. 2. Shri V.V. Hariharan, JCDR, supports the impugned order but confirms on an enquiry from the Bench that there is no finding in the impugned order to the effect that the ownership of the set top boxes was transferred to the customers. 3. After hearing both sides and considering the case records, and the cited case law, we find that in the cite....

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....at which the commodity in packaged form "may be sold" to the ultimate consumer. Thus, the definition of "sale" in Section 2(v) of the SWM Act becomes relevant. Therefore, unless there is an element of sale, as contemplated in Section 2(v), Rule 6(1)(f) will not be attracted and thus such package would not be governed under the provisions of SWM (PC) Rules which would clearly take such package out ....