Case Law Details
Huawei Telecommunication (India) Company Private Limited Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that ‘interface card’ is classifiable under customs tariff it 8517 7010 and not under customs tariff item 8517 6290. Accordingly, demand of differential duty set aside.
Facts- The appellants herein have filed Bill of Entry for import of goods, namely ’36-Port-100GE Interface Card (FG, QSFP28)’. The goods were self-assessed by the appellants classifying the imported goods as Populated Printed Circuit Board Assembly (PPCBA) under customs tariff item 85177010.
During post-clearance audit verification of self-assessment, the department did not agree with the classification adopted by the appellants, and a show cause notice was issued for reclassifying the imported goods under customs tariff item 8517 6290 for reassessment and consequently demanding differential duty u/s. 28 of the Customs Act, 1962, besides proposing for confiscation of imported goods and for imposition of penalties u/s. 112(a), 117 ibid.
The original authority rejected the classification of the goods under tariff item 8517 7010 as claimed by the appellants and reclassified the goods under Customs tariff item 8517 6290. Further, the original authority vide Order-in-Original confiscated the imported goods and imposed penalty of Rs.2,30,000/- on the importer u/s. 112(a) of the Customs Act, 1962.
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