TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 343
X X X X Extracts X X X X
X X X X Extracts X X X X
....three ports namely, ICD Tughlakabad, New Delhi, Air Cargo Complex, New Customs House, New Delhi and JNCH Nhava Sheva, District Raigad, to the extent it imposes penalties upon the appellant under sections 112(a)(ii) and 114AA of the Customs Act, 1962 the Customs Act. 2. The appellant was granted a Customs Broker License under the provisions of the Customs Brokers Licensing Regulations. It filed Bills of Entries at the aforesaid three ports on behalf of M/S SPML India Ltd. the Importer for clearance of AMR/ Non-AMR Water Flow Meters the Product imported from Arad Technologies Ltd., Israel. The AMR/Non-AMR Flow Meters were classified under Customs Tariff Item CTI 9026 10 10 and all the Bills of Entries were accompanied by the requisite import....
X X X X Extracts X X X X
X X X X Extracts X X X X
....try under CTH 9028 2000 for the said water meters. He further stated that the entry of CTH 9028 made in the certificate of origin appears to have been missed by them as the said certificate was not a mandatory document. Besides, the Customs Broker has failed to appreciate the entries made in First Schedule of the Customs tariff relating to CTH 9028 which covers supply or production liquid meters. From the import consignments i.e. commercial invoices, it was also clear that the import item i.e. AMR/Non-AMR water meters are meant for Delhi Jal Board which was also mentioned in the commercial invoice itself in foot notes. The Customs Broker made no enquiry with the Noticee Company to get clarification in the matter. Also, another Customs Broke....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dvised them to file the Bill of Entry under CTH 9028 made in the certificate of origin appears to have been missed by them as the said certificate was not a mandatory documents. Besides, the Customs Broker has failed to appreciate the entries made in First Schedule of the Customs tariff relating to CTH 9028 which covers supply or production liquid meters. From the import consignments i.e. commercial invoices, it was also clear that the import item i.e. AMR/Non-AMR water meters are meant for Delhi Jal Board which was also mentioned in the commercial invoice itself in foot notes. The Customs Broker made no enquiry with the Noticee No. 1 to get clarification in the matter. Also, another Customs Broker, M/s Shailendra Jain C&F Pvt Ltd., New Del....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t ultimately dropped by order dated 03.02.2021; (ii) The Bills of Entries were filed on the basis of import documents provided by the importer; (iii) The appellant cannot be held responsible for any dispute relating to confiscation; (iv) An allegation of mis-declaration/suppression cannot be made by merely alleging that different classification was mentioned in the Bills of Entry for claiming benefit of Exemption Notification; (v) Goods are not liable to confiscation and, therefore, no penalties can be imposed; (vi) The description of goods in the import documents has been shown as "Water Flow Meters" and so the appellant cannot be faulted for describing the goods as "Water Flow Meters" in the Bills of Entry; and (vii) The corre....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of such an act, or (b) **** (c) **** Shall be liable to- (i) **** (ii) In the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten per cent of the duty sought to be evaded or five thousand rupees, whichever is higher: PROVIDED that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under section 28AA is paid within thirty days from the date of communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the penalty so determined. (iii) **** (iv) **** (v) ****" 13. Thus, if any person w....