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Department Cannot Reclassify Mobile Phone Parts Without Proving Rule 2(a) GIR Applies: CESTAT Delhi
Case Law Details
- Case Name
- Ismartu India Pvt. Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Ismartu India Pvt. Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
The appeal challenged an order of the Principal Commissioner of Customs reclassifying imported goods declared as parts of mobile phones into complete mobile phones under CTI 8517 14 00/8517 12 19, resulting in confirmation of differential customs duty, interest under Section 28AA of the Customs Act, 1962, penalty under Section 112(a)(ii), and confiscation of the goods.
The appellant maintained that the imported consignments consisted only of parts relating to different mobile phone models and w...
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