Simpex Industriesb Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
CESTAT Delhi held that photography flashlights which produces a flash for a very short duration are classifiable under Customs Tariff Heading 9006 99 00 and not under 9405 40 10. Accordingly, Principal Commissioner cannot discard order of Commissioner (A) and Joint Commissioner to reclassify the goods.
Facts- M/s Simpex Industries has filed this appeal to assail the order dated 08.05.2024 passed by the Principal Commissioner of Customs. The order rejects the declared value of the imported goods covered under various Bills of Entry filed during the period from 10.03.2018 to 31.03.2022 under rule 12(1) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and re-determines the value under rule 3 (1) read with rule 9 of the 2007 Valuation Rules. The order also upholds the classification of the goods covered by 321 Bills of Entry out of the 432 Bills of Entry, but rejects the classification of the goods covered by the remaining 111 Bills of Entry under CTI 9006 99 00 and re-classifies them under CTI 9405 40 10. In respect of ICD TKD, the Principal Commissioner determined the differential duty amount with interest under 28AA of the Customs Act, 1962 and imposed penalties u/s. 114AA of the Customs Act. The Principal Commissioner also determined the differential duty amount with interest in respect of ICD Patparganj and Air Cargo (Import) Delhi and imposed penalties. The Principal Commissioner also appropriated the amount deposited during investigation.
