Commissioner of Customs (Import) Vs GOQii Technologies Private Limited (CESTAT Mumbai)
CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted.
Facts-
The respondent herein had imported “Activity Trackers” (Fitness bands) from China through Air Cargo Complex (ACC), Mumbai and for this purpose have filed various Bills of Entry (B/Es) periodically during the disputed period from 20.11.2017 to 15.11.2019, by classifying the said goods under Customs Tariff Item (CTI) 9029 1090.
During scrutiny, it was observed by the jurisdictional Customs officers that the goods were mis-declared and that the imported goods are rightly classifiable under CTI 8517 6290 for which applicable rate of BCD is 20%/10% adv. Accordingly, the department had initiated show cause proceedings. The said SCN was adjudicated by the Commissioner of Customs (Import) by confirming all the proposals made in the SCN. In adjudication of the case, by way of remand proceedings, the Commissioner of Customs (Import) has passed the impugned order dated 31.07.2024 in dropping the proceedings initiated vide SCN dated 05.10.2020. Feeling aggrieved with the said impugned order, Revenue has filed this appeal before the Tribunal, in the second round of litigation.
