TaxTMI 
TaxTMI 
2018 (12) TMI 1196
X X X X Extracts X X X X
X X X X Extracts X X X X
....e being disposed of together. Appeal No. C/1249/2010 has been preferred by the importer M/s S.S. Enterprises, while C/1250/2010 has been preferred by the consultant of the importer and C/1251/2010 has been preferred by the Ankit Agarwal of the importer. 2. The facts of the case in brief are that the importer imported goods and filed a bill of entry declaring the imported goods as two LCD Monitors of 42'' and 2 LCD Monitors of 47'' and 4 Tuner Boards claiming classification of the LCD Monitors under CTH 85255100 and TV Tuner Boards with remotes under CTH 84733030 claiming nil rate of basic customs duty under customs Notification No. 24/2005 dated 01.03.2005. On receiving information that they have actually imported LCD TVs but mis-declared ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assified as LCD TVs or classified as LCD Monitors and TV Tuners Boards separately. b) whether the goods imported by the appellant are liable to confiscation under Section 111(m). c) whether penalties were imposable on the importer and others under Section 112(a) and 114AA of the Customs Act, 1962. The appellants herein submit that there was no mis-declaration in the bill of entry and they had declared the goods 42'' LCD Monitors & 47'' LCD Monitors and TV Tuner Boards and this description is according to the purchase orders placed by them and the invoice raised by the supplier. The goods were also packed accordingly. They argue that similar consignments imported by M/s Big Apple, Secunderabad were held to be classifiable as LCD Monitors a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Engineer was not allowed without according any cogent reason and therefore the impugned order needs to be set aside on this ground alone. They also argued that the confiscation and consequential redemption fine and penalties also need to be set aside on this ground alone. They further argued that for identical set of goods imported by two importers, two different yardsticks were applied which is not correct. They further submit that Monitors and TV tuners can work as TV but the goods should be assessed in the state as they are presented at the time of import and their future use cannot determine the classification of the goods at the time of import. They further argue that the charge of suppression of mis-declaration with intent to evade pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... On the first question of classification of the goods considering this factual matrix of import, we have no doubt that the goods in question were LCD TVs in partly disassembled condition inasmuch as the TV tuner boards were kept separately. Unfinished and semi-finished goods in such a disassembled stage are classifiable as LCD TVs of 42'' & 47'' size. We have also considered the arguments of the appellant that in the case of another importer the first appellate authority had classified similar goods separately as Monitors and Tuner Cards. However, the order of the first appellate authority, if any, is not binding on the Tribunal and such decision, if made, cannot alter the classification of goods in question. 6. Insofar as the confiscatio....