2024 (10) TMI 515

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....6 nos. of LEDOVA monitors were seized under section 11D of Customs Act, 1962 in the reasonable belief of being liable for confiscation under section 111 of Customs Act, 1962 and impugned order [order-in-appeal no. MUM-CUSTM-PREV-APP-2568/2022-23 dated 14th March 2023] of Commissioner of Customs (Appeals), Mumbai Zone - III, had, while setting aside the computation of duty liability on goods that were simultaneously confiscated under section 125 of Customs Act, 1962 without option of redeem, upheld the rest of the order of the original authority. 2. It is seen that the original authority had held the 'television sets' to be liable to confiscation and to differential duty of Rs. 9,52,051/- following re-classification against tariff item 8528....

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.... establish that these were smuggled. Insofar as 'monitors' are concerned, it was contended by Learned Counsel that the opinion of an employee of M/s CMS Computers on capability of being used as 'receivers' was the sole justification for re-classification and demand of differential duty. 4. According to Learned Authorised Representative, the goods were found to be in fully assembled condition and the packaging indicated that these had been produced in Thane and, therefore, the claim that these had been imported as parts and assembled would not wash. According to Learned Authorised Representative, 'monitors' were capable of used as television receivers and, therefore, re-classifiable as television sets. 5. We find that the monitors had been....