2024 (5) TMI 285

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Air Cargo Complex (ACC), Chatrapati Shivaji Maharaj International Airport (CSMIA), Mumbai which has re-classified 'activity trackers' imported by them with consequential enhancement of duty liability of basic customs duty from 7.5% to 20%, is the incorrectness of revision of their declaration that rate of duty against tariff item 9029 1090 of Firsf Schedule to Customs Tariff Act, 1975 to that against tariff item 8517 6290 of First Schedule to Customs Tariff Act, 1975 without consideration for the nature of the goods and the rules of classification. It all started with bills of entry no. 5440172/25.10.2019 and no. 5434487/25.10.2019, self-assessed with the more favorable rate, that the customs officials were convinced as wrongly declared t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....14A of Customs Act, 1962 on the differential duty so held as recoverable. 2. We have heard Learned Counsel for appellant and Learned Authorized Representative at length on their several submissions pertaining to classification of the imported goods. However, on perusal of the impugned order and on evaluation of the respective arguments, we restrict ourselves to the aspect of adherence to the legal niceties in the resolution of the dispute over 'rate of duty' for levy intended by section 12 of Customs Act, 1962. 3. In revising the classification, the adjudicating authority appears to have found 'Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d having many exclusive functions which cannot be used otherwise except for a particular purpose and are classifiable under CTH 85176290. The importer has also submitted that besides measuring distance there are various other features in the said Activity trackers imported by them. The importer had also reiterated that it measures steps taken, distance travelled, calories burnt, active minutes, hourly activity stationary time and time slept. That after gathering the data from the user's body, the data gets electronically transferred to the smart phone by wireless means (Bluetooth). That the goods can perform several functions viz. communication apparatus, stroboscope etc.' in the impugned order, appears to have been influenced by ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....210918 dated 02.08.2016 had accepted the contention of the assessment group and the goods under the said BE was assessed and classified under CTH 85176290 (BCD @ 10%). I find that the importer has not given any explanation regarding the issue of re-classification of the goods by the assessment group in case of B/E no. 6210918 dated 02.08.2016 where the department re-classified the goods under CTH 85176290 (BCD @ 10%), which was accepted by the importer. Further, I find that the importer was aware of the fact that the goods should be classified under CTH 85176290 as they had not contested the classification or filed any appeal in the matter.' appears to have premised that it was for the importer to defend itself against adoption of a prop....