2022 (12) TMI 622

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....ugned order] passed by the Principal Commissioner of Customs (Imports) [the Principal Commissioner] Inland Container Depot [ICD] by which he decided the Show Cause Notice [SCN] dated 9.12.2020 and confirmed the demand of Rs. 2,94,66,455/- under section 28(4) along with interest under section 28AA, imposed redemption fine of Rs. 40,00,000/- in respect of the goods imported under one Bill of Entry where the assessment was still provisional, imposed penalty of Rs. 2,95,66,455 under section 114A and penalty of Rs. 25,00,000/- under section 114AA on the importer. 2. Customs Appeal No. 50288 of 2022 has been filed by Shri Ashish Dham [Dham] the Managing Director of the importer to assail the imposition of penalty of Rs. 25,00,000/- under secti....

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....irmed in the impugned order. Related issues are the applicability of extended period of limitation, liability of the goods to confiscation, penalties, etc. 5. After these appeals were filed, the appellant importer filed a miscellaneous application no. C/Misc/50357/2022 to plead an additional ground in Customs Appeal No. C/50285 of 2022 that the imported goods deserve to be classified under Customs Tariff Heading [CTH] 84714190 as per the ratio of the order of this Tribunal in the case of Ingram Micro India Pvt. Ltd. vs. Principal Commissioner of Customs (Import) New Delhi [2022(2) TMI 308-CESTAT NEW DELHI]. 6. Learned counsel submits that if this classification is accepted, the other issues become irrelevant. The basic customs duty on....