2022 (12) TMI 622

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....issioner 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 section 114AA and penalty of Rs. 25,00,000/- und....

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.... 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 the goods will be NIL as per the tariff and theref....