TaxTMI 
TaxTMI 
2014 (4) TMI 265
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.... a bill of entry no.7687005 dated 17.08.2012 for clearance of the goods declaring assessable value as Rs.51,70,619/- CIF. The classification of the goods was claimed as "Transmitter Broadcasting Equipment Sub-System" under Heading No.85255030 which as per the Exim Policy, is a freely importable item without any import licence. The goods were examined on First Check basis for ascertaining the correct nature of the goods. The quantity of the goods was found to be as per invoice and packing list. However, on examination of the goods and perusal of the catalogue accompanying the goods, the assessing officers were of the view that the goods imported are Live + transmitter for Live television broadcasting, which work on cellular frequency (EVDO, ....
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....peal has been filed. 2. Since the goods had been ordered to be confiscated absolutely without any option to be redeemed on redemption fine in terms of the provisions of Section 125 of the Customs Act, 1862 and since the appellant apprehended that the goods would be disposed of by auction, a misc. application No.61497/2013 was filed by them for restraining the department from disposing of the goods during the pendency of the appeal. Earlier, the application filed by the appellant for waiver of pre-deposit had been heard by the Tribunal and the Tribunal vide order dated 25.06.2013 while waving the pre-deposit had directed the Registry to list the matter for final disposal on 1.8.2013 as the live consignment is involved, which has been absolu....
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.... television programmes that are intended for general public reception, as distinguished from private signals, that are directed to specific receivers, that the equipment, in question, is incapable of transmitting audio or video signals directly for reception by the general public, that sub-heading No.85255010 covers radio broadcasting equipment and sub-heading 85255020 covers T.V. broadcasting equipment, both of which are the equipments which can transmit radio or television programme for general public and it is these equipments which are restricted for import, that since the equipment imported can only transmit the audio and video signals through cellular network from the place of recording to the studio, from where the signals are broadc....
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....io or to Live + broadcast server or to Live + streaming server, that this also shows that the goods, in question are the television broadcast equipment and would be classifiable under Heading no.85255020 and hence would be restricted for import. He, therefore, pleaded that there is no infirmity of the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The undisputed facts are that the equipments in question can be used for transmission of audio/video signals recorded by a field reporter to the studio through GSM/3G mobile network. In this regard, the findings of the Commissioner in para 3.5 of the impugned order are reproduced below:- "3.5 I also find that the impugned....