L.G. Electronics India Private Limited Vs Commissioner of Customs (Supreme Court of India)
Supreme Court held that customs duty exemption provided vide notification no. 151/2009-Cus dated 31-12-2009 is available on import of G Watch (Smart Watch) from the Republic of Korea. Accordingly, the appeal is allowed.
Facts- The appellant imported “G Watch (Smart Watch)” from the Republic of Korea. The appellant classified the said goods under CTH 91021900 and accordingly assessed the basic customs duty at the rate of “nil” after claiming the benefit of entry Sl. No.955 of Notification No.152/2000–CUs dated 31-12-2009. Whereas, department contested that the same is classifiable under CTH 8517 6290.
Conclusion- Clause 12 of this particular Certificate is with respect to declaration by the exporter and Clause 13 provides for the certification by the Customs Department. The information furnished vis-a-vis Clause 12 makes it very clear that the goods were imported and originated from the Republic of Korea.
Held that we believe that while trying to bring the case within entry 9102 1900, the case of the appellant – importer was that what was imported were actually wrist watches and though there may be a particular device in the same, the same would not bring such goods within the ambit of 8517 62 90. Otherwise also, we see no lack of good faith or any dishonest intention to make a false representation before the authority concerned. Even if they would have declared or shown as against Clause 7 the entry 8517 62 90, they would have been still entitled to the benefit of the Notification 151/2009. However, having looked into the Original Certificate of Origin which is not disputed otherwise, we are convinced that the appellant is entitled to the benefit of the Notification 151/2009.
