TaxTMI 
TaxTMI 
2024 (4) TMI 1101
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.... section 28(1) of the Customs Act, 1962 [Act] and imposing penalty of Rs. 9,0,000/- under section 112(b) (ii) of the Act. 2. The appellant manufactures and sells Base Transceiver Station (BTS) antennas and for this purpose, imports Internal Remote Electrical Tilt Switches (iRET). These help in remotely tilting the angle of the antenna. During the period 2.2.2018 and 31.3.2019, the appellant imported iRETs of two models- Runshine RS-IRCU50D-1 and Runshine RS-IRCU50D-2, self assessed the duty on them applying the benefit of Exemption notification no. 50/2017-Cus dated 30.6.2017 (S.NO. 427) and cleared the goods. 3. During post clearance audit, it was noticed that the iRETs imported by the appellant were declared in the Bills of Entry an....
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....tently missed by its supplier in all the documents and the appellant also copied the same mistake while describing the goods in the Bills of Entry. In subsequent imports, they corrected this mistake and in all imports they mention the actual amperage and all the Bills of Entry were assessed and cleared accordingly. 8. To support its contention that the imported switches were of less than 5 amperes, the appellant had submitted before the Commissioner and has also submitted in this appeal, the following documents: (a) Test Reports of the two models of the imported iRETS from the Electronics Regional Test Laboratory of the Ministry of Communication and Information Technology, Government of India (b) Product brochures of th....
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....n that the iRETs were of less than 5 Amperes for the following reasons: (a) The appellant had itself, declared in the Bills of Entry were of 5 amperes. (b) The overseas supplier, M/s. HSADC certified "we would like to bring in your notice that shipment made under mentioned invoice No found to have error in description. Contact description should be "<5 Ampere Switch" (as actual current rating is Max. 1.3 Ampere). Wehave observed that "<" is missing in all invoices. We are really sorry for the same & regret the inconvenience casued". (c) However, this clarification of HSADC is not acceptable because the invoices are issued as per the goods supplied and they cannot claim to have issued invoices for goods which were ....
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....must be strictly construed and any benefit of doubt should go to the Revenue and against the assessee as held by the Supreme Court in Commissioner of Customs (Imports) Mumbai vs Dilip Kumar& Company [2018(261) ELT 577 (SC)]. Therefore, the benefit of the exemption notification is not available to the appellant. The demand must be confirmed. 12. We find that the undisputed facts of the case are that iRETs of the two models were imported against the disputed Bills of Entry and the Bills of Entry as well as the other documents such as Invoice and Packing List issued by the supplier specified '5 amperes'. If they were of 5 amperes, the benefit of the notification will not be available. The case of the appellant is that they were of less than....
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....right to produce evidence in support of its assertions. The Commissioner committed an error in rejecting the product brochures. 15. The Commissioner has also wrongly declined to accept the test report of a government laboratory of another Ministry which certifies the amperage of the iRETs of the two models which were imported. The Commissioner has also declined to accept the clarificatory letter from the overseas supplier that due to a typographical error '<' was not typed in all the invoices although the letter also clarifies that the actual amperage was 1.3 amperes. The logic of the Commissioner in declining to accept the letter of the supplier is that the supplier can only supply goods which are in its inventory and invoices are issue....