2024 (6) TMI 918

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...., 1962 related to import of 'modems', 'automated teller machines' and 'automated teller machine processors' by M/s Hindustan Engineering Corporation that investigations pointed to having been procured as fully built equipment for supply to M/s Hongkong and Shanghai Banking Corporation (HSBC). This particular appeal took a curious turn inasmuch as the disposal of all the other appeals, barring those of the importer, in the order [ order-in-original no. 156/2007/CAC/CC/KS dated 30th November 2007 ] of the Tribunal which, save that of one individual, upheld the penalties in the impugned order was construed by the appellant as including theirs too; curious, as that order, while referring to the several appeals including that of the appellant an....

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....rd Learned Counsel for the appellant and Learned Authorised Representative at length on this aspect. 4. While Learned Authorised Representative harped upon the contents of the order of the Tribunal vis-à-vis the other appeals, Learned Counsel contended that the specific aspects averred by him had not been considered in the said decision. 5. According to Learned Counsel for the appellant, the impugned order was liable to be set aside as the show cause notice on which it was based, as well as the finding of the adjudicating authority, had not distinguished between the two mutually exclusive situations in which section 112(a) and section 112(b) were to be invoked. Reliance was placed by him on the decision of Hon'ble Supreme Court in ....

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....GSTL 350 (Tri. - Del.)]. It was argued by the Learned Counsel that the appellant is not an importer nor was he connected with activity relating to imports, such as classification, valuation and clearance of goods, and hence penalty should not have been visited on the appellant. He further alleged that the findings against the appellant, brief as it was, had been arrived at by relying upon documents and statements of persons which went unchallenged only owing to rejection of request for their cross-examination in terms of section 138B of Customs Act, 1962. Reliance was placed by him on the decision of the Hon'ble High Court of Bombay in Kellogg India Pvt Ltd v. Union of India [2006 (193) ELT 385 (Bom.)], in Johnson & Johnson Ltd v. Dy Chief ....

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....ture the Modems at a profitable price going by the Modems of the range 2400 bits, which were being offered at HFL 1360/1088. However, they desired price of NLG 603.50 as against inter-company invoice price of NLG 1485. Having found this activity unprofitable economically and facing certain difficulties technically, they placed purchase order on the companies controlled by Shri J.P.Mody, namely M/s. Dipali Electronics Pvt. Ltd., for the supply of Modems by describing them as 'Modem Control Unit - Type S-2411 etc. as against the straight description of Modem S-2411, S-4821 etc. The prices were, indicated as inclusive of all taxes, Sales Tax, Excise duty etc. xxxxx 33. In view of the matter, it appeared that 550 pcs. of different types....