TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 539
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....ms, Bangalore. 2. The brief facts are M/s. Cart2India Online Retail Pvt., Ltd., the Appellant is engaged in the business of importing and selling of goods on online e-commerce platforms such as Amazon, Flipkart, Paytm. The Appellant in the course of their business entered into an agreement with their supplier M/s. CART2USA LLC, USA for supply of various goods, to be imported into India. The appellant imported a consignment, filed a Bill of Entry No. 7566789 dated 28.08.2023, which was assessed, duty paid, and 'out of charge' (OOC) issued. However, the delivery of goods was withheld on 28.08.2023 by the Customs for conducting investigation. The Appellant was informed by the Customs that certain goods in the consignment did not match with the description as declared by the Appellant in the said Bill of Entry. 3. As per the Appellant they took up the matter with their supplier, who informed of an inadvertent data error that had occurred in the consignment shipped, which was brought to the notice of the Customs Authorities by an e-mail dated 03.09.2023. Further, on 11.09.2023, the supplier clarified that the mix-up had occurred due to an error at the supplier's wareho....
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....or explanation evidencing ownership, at the time of seizure. The Appellant, vide representation dated 20.02.2024 requested the Respondent to provide a copy of the Panchnama, to unseal its office premises and to unconditionally release the seized goods. 10. SIIB, the investigating agency through an e-mail dated 05.03.2024 sought for information and various documents, majority of them were provided by the Appellant vide e-mail dated 18.03.2024. 11. The Appellant approached the Hon'ble Karnataka High Court and filed a Writ Petition No. 8258 of 2024. The Hon'ble Karnataka High Court vide Final Order dated 24.04.2024 directed the proper officer to grant a personal hearing to the Appellant and pass an appropriate order on the Appellant's applications for provisional release of goods. Mr. Adil Saleem, Managing Director was heard on 27.04.2024. 12. Shri. Adil Saleem Director of M/s. Cart2India on 29.04.2024 submitted the required bills of entry along with compliance documents which are LMPC, BIS certificate, EPR, WPC, certificate under battery waste management for verification and correlating the 41,718 units of assorted goods seized at Next Logistics Warehouse. On ver....
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.... 111(d) of the Customs Act, 1962. 17. Aggrieved by the above Show Cause Notices dated 14.08.2024 and 25.08.2024, the Appellant approached the Hon'ble Karnataka High Court vide Writ Petition No. 28614 of 2024 inter-alia on the ground that both the Show Cause Notices pertain to the same goods which were provisionally assessed goods. Vide Order dated 20.11.2024, the Hon'ble High Court disposed the Writ Petition No. 15789 of 2024 on the ground of availability of an alternate remedy, while granting liberty to the Appellant to file a statutory Appeal. 18. Thereafter, M/s. Cart2India, the appellant aggrieved by the Impugned Order dated 13.05.2024 rejecting the Appellant's request for release of the seized goods covered under Bill of Entry No. 7566789 dated 28.08.2023, filed Appeal No. C/20112/2025 before the Tribunal on the following grounds that; the detention/seizure of the goods is illegal and not in consonance with the procedure prescribed under Section 110 of the Act; the goods have been illegally detained since August 2023 and a period of over 1(one) year has passed, thus making the detention of the goods illegal, in view of Section 110(2) of the Act; rejecting the....
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....resentative (AR) submitted that the 19,420 units of the goods also belong to M/s. Cart2India and therefore in the Show Cause Notice No. 1069/2024-25 dated 15.02.2025 issued to M/s. Cart2India, M/s. ATM Retail was not made a noticee. However, the goods are being claimed by M/s. ATM Retail as their goods which were legally imported and warehoused in in the premises of Next Logistics warehouse. Further M/s. Cart2India have disowned the goods and have stated that the goods belong to M/s. ATM retail. 22. During the hearing on 26.03.2025, the learned Authorized Representative for the Revenue submitted that the goods seized at the Next Logistics Warehouse claimed by M/s. ATM Retail need to be reconciled with respect to the relevant import documents. The learned counsel for the M/s ATM Retail submitted that they have the related documents pertaining to the goods seized and lying at M/s. Next Logistics warehouse, the case was posted for hearing on 03.04.2025. 23. On 03.04.2025 after hearing the submissions of both the learned AR and the learned counsel, the bench has permitted the appellant to produce the relevant documents before the SIIB officers, and the respondent was directed to ....
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....269 units of goods valued at Rs. 29.70,010/- which require compliances of licenses / permissions from the respective Regulatory/ Licensing Authorities. C. 1,039 units of goods valued at Rs. 6,06,175/- are domestic purchases D. 3,343 units of goods valued at Rs.7,00,000/- are samples given to M/s. ATM Retail in Trade Exhibitions of various Brand owners. 28. We find that with regards to the units/goods at 'A' above the correlation could be fairly established between the goods and the import documents produced by M/s ATM Retail. The units/goods at 'B' above are those where the regulatory and licensing restrictions apply therefore these can be allowed to be released subject to the submission of required permits / licenses. As regards the units/ goods at 'C' above which are claimed as domestically purchased goods the same can be allowed release pending the decision about their nature as to whether they are imported goods or otherwise. As regards the units/goods at 'D' above which the appellant M/s. ATM Retail claims they have been given to them in the Trade Exhibitions conducted by the various brand owners at different exhibitions in ....