Face IT Systems LLP Vs Commissioner of Customs (Airport & ACC) (CESTAT Kolkata)
CESTAT Kolkata held that the device i.e. Face Recognition System is clearly Automatic Data Processing machinery falling under Customs Tariff Heading [CTH] 8471 only and not under CTH 8543. Accordingly, appeals are allowed.
Facts- The appellants Face IT Systems LLP, Imported “Access Controller Face Recognition System” from manufacturer Hanwang Technology Co. Ltd, China. The goods were declared as “Data Collection Terminal (based on face recognition)” as per invoice on the Bill of Entry No 6929824 dated: 03.01.2022 and was filed claiming classification UTH 84716090 by the appellant The consignment was intercepted by SIIB on the allegation that the item imported is wrongly classified under 84716090, availing NIL duty benefit under Notification No. 024/2005 – Customs dated: 01.03.2005, whereas goods are required to be classifiable under Tariff heading 8543 attracting basic Customs duty @ 7.5%. The consignment was examined 100% and the goods were found to be imprinted with marking as “Face Recognition Terminal”. Further, it was alleged that, nowhere the declared description “Data Collection Terminal (Based on Face recognition terminal)” could be found as declared on the Bill of Entry. As per the findings of the examination report dated: 06.01.2022, the imported goods appeared to be mis-declared in terms of classification and description. Also 2 pieces of Face Go Face Recognition system without BIS, 21 pieces of old integrated circuit board and 1 pair of iron stand have been found, which were not declared in the Bill of Entry. The past consignments of these goods imported by the appellants were viewed as wrongly classified under CTH 84716970.
