TaxTMI 
TaxTMI 
2026 (9) TMI 904
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....Bill of Entry (B/E) No. 8542068 dated 30.10.2023 through their authorised Customs Broker M/s Sadguru Logistics Private Limited. The imported goods declared in the B/E are, (i) assorted designs of plastic tail boxes for motor cycle; (ii) Sling bangs for kids; (iii) girls and children panties; (iv) amplifiers 300 + 300 W unbranded (including spares). On the basis of specific intelligence developed by Special Intelligence & Investigation Unit (SIIB) wing of Jawaharlal Nehru Custom House (JNCH) the imported goods were put on hold and were subjected 100% physical examination vide Panchnama proceedings dated 15.11.2023. Upon physical examination, it was identified that as against declared goods 46200 nos. of 'girls and children panties', the actual goods were of 1,22,400 nos. of 'Men's under wear' of various sizes; in respect of 'amplifiers' there was no specific marking of 'input power supply' as required under BIS specifications and excess quantity of spares were found. Besides this, all other goods were present as declared, by the importer. Further, upon testing of the textile materials by the Textile Committee, for presence of 'Azo dyes', it was....
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.... the appeal filed by the appellant. Feeling aggrieved with the impugned order of the learned Commissioner of Customs (Appeals), the appellant importer has filed this appeal before the Tribunal. 3. Heard both sides and perused the case records. We have also considered additional written submissions given in the form of paper books, and the arguments advanced during the hearing of this case by both sides. 4. The short issue for decision before the Tribunal is to determine the following: (i) whether the impugned order passed by the learned Commissioner of Customs (Appeals), in upholding confirmation of the adjudged demands, in enhancing the value of import goods, is legally sustainable or not, in terms of the Customs Act, 1962 read with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007? (ii) whether the upholding of confiscation of imported goods and imposition of redemption fine thereof, penalty imposed on the appellant, in the impugned order is sustainable or not?. The period of dispute involved in the present case is October, 2023 as it covers imported goods under a single B/E No. 8542068 dated 30.10.2023. 5. On perusal of the im....
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.... the BIS and Legal Metrology (Packaged Commodities) Rules requirements, the Director General of Foreign Trade had issued Notification No.44 (RE-2000)/19972002 dated 24.11.2000, by amending paragraph 4 of Chapter 1A: General notes regarding import policy, of ITC(HS) Classifications of Export and Import Items, 1997-2002 by adding the following: "4. All such packaged products, which are subject to provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 when produced/ packed/ sold in domestic market, shall be subject to compliance of all the provisions of the said rules, when imported into India. The compliance of these shall be ensured before the import consignment of such commodities is cleared by Customs for home consumption. All prepackaged commodities, imported into India, shall in particular carry the following declarations:......" On careful reading of the above requirements, it transpires that such mandatory requirements have to be fulfilled by an importer before the imported consignment of goods are cleared from customs control for home consumption. Further, Public Notice No.33/2012 dated 30.04.2012 issued by JNCH Customs allow such m....
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....rmitting re-export of non-releasable goods upon paying the redemption fine ordered in the order of the original authority. Further, the said request was also accepted by the competent authority of the customs department and the importer was asked to submit the Export General Manifest (EGM) copy after its export vide letter dated 06.06.2025 issued by the Assistant Commissioner of Customs, Gr. VA, NS-V, JNCH. Therefore, the miscellaneous application is disposed of. 8.2 In view of the above discussions, we find that the impugned order upholding confiscation of imported goods under Section 111(d), 111(l), 111(m) ibid and imposing redemption fine of Rs.3,50,000/- on the imported goods and penalty of Rs.5,00,000/- under Section 112(a) of the Customs Act, 1962 does not stand the legal scrutiny. 9.1 We find that our above views are also fortified by the observation of the Co-ordinate Bench of the Tribunal in the case of Ocean Sky Impex Private Limited Vs. Commissioner of Customs. Chennai - 2024 (387) E.L.T. 76 (Tri.Mad.)/ (2023) 12 Centax 160 (Tri/-Mad.), wherein it was held that based on the bonafides of the wrong shipment by foreign supplier and their willingness to take it back, t....
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....nference of Chief Commissioners of Customs/Customs and Central Excise held at Hyderabad in February, 2014. There was consensus to prescribe a simplified and uniform procedure which may obviate delays in cases warranting the grant of permission to re-export. A view emerged that a solution lies in delegating the powers to permit re-export to the Customs Officers in accordance with their powers of adjudication. 4. The matter has been examined by the Board. Requests for re-export of imported goods may be received when the said goods are destined for elsewhere but which are inadvertently imported at a particular Customs station. With a view to expedite decision-making in respect of re-export of such goods, the Board has decided that the permission for re-export may be granted on merit by the officer concerned as per the adjudication powers. In regard to the adjudication powers, a reference may be made to Section 122 of the Customs Act, 1962 and Circular No. 24/2011-Cus., dated 31-5-2011. 5. Circular No. 100/2003-Cus., dated 28-11-2003 stands modified to the above extent. 6. Chief Commissioners of Customs/Customs and Central Excise should ensure that above inst....