2006 (8) TMI 83

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....e complete D.G. set. On scrutiny of the bill of entry and catalogue etc., it was noticed that the goods are only a 'Control Panel' which prima facie appeared to be classifiable under heading 85.37. They also produced a zerox copy of bill of entry No. 334931 dated 5-3-2000 under which the assessment of the identical item was done under Chapter Heading 8502.13 by the Jawahar Customs, Nhava Sheva. During the course of personal hearing, the appellants reiterated that the part shipment now under clearance should also be assessed as a part of the diesel generating set under CTH 8502.13 and placed reliance on judgment reported in 1990 (49) E.L.T. 640 (S.C.) = 1990 (31) ECR 177 (S.C.) relating to split shipment of copying machine which held the imp....

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....age cannot be accepted. Thus in principle, I am of the view that such types of requests are not sustainable. The impugned order is legally maintainable.". 4.On behalf of the appellants it is submitted that the learned Commissioner (Appeals) without going into the facts of the case and without dealing with the judgment of the Hon'ble Supreme Court in the case of Sharp Business Machines Pvt. Ltd. [1990 (49) E.L.T. 640 (S.C.)] and other Tribunal pronouncements, has passed the impugned order stating that it is not possible to ascertain whether all the 3 imports constituted a complete equipment for a plant when the fact remain that all the 3 invoices admittedly added upto the contract value under the agreement dated 2-8-1999 and the D.G. set co....

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....ntry Nos. 2044, 2045 and 2046 were all dated 3-2-1987 and had been shipped from Hongkong on the same day i.e. on 21-1-1987. The entire goods had arrived on the same day and by the same flight on 30th January, 1987. The goods covered under the three bills of entry have been supplied by the same supplier viz. M/s. Paralax Industrial Corp., Hongkong. The goods covered by these bills of entry are ten numbers copiers in SKD/CKD condition, accessories, spares, consumables and excess items. The goods covered by the 4th bill of entry are four numbers copiers in SKD/CKD condition and consumables. The licence produced is valid for certain components and is not valid for fully assembled copiers. The fully assembled copiers are the end products of the ....

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....mentioned earlier the assessee was entitled to only 62% of the components of copiers whereas it imported 100%. It was also found that if all the parts were viewed individually none of the items tallied with the licence. Value was also misdeclared. The Tribunal took the view that one has to look into respective licence and not to all the consignments covered by different Bs/E assembled together. The above view taken by the Tribunal was held incorrect by the Apex Court after noting that fully finished plain paper copier was prohibited item for for complete fraud on the Import Policy. It was held that in the the above circumstances the Tribunal was not right in taking the view that one has to look into respective licence and not to the fact th....