Wipro Ltd Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed.
Facts- The appellant M/s. Wipro Limited had imported a consignment consisting of 1 set of WS-SVCF-SAMI-BB-K9 service application module for IP supplied M/s. Cisco Systems, Mexico, declaring the value as USD 26,400 (C&F). However, noticing that similar items by another importer was valued at USD 50,600 the declared value was rejected and enhanced the value as USD 1,10,000 and was assessed to duty. The consignment was also confiscated u/s. 111(m) of the Customs Act, 1962 and was allowed to be redeemed on payment of redemption fine of Rs.50,000/- u/s. 125 of the Customs Act, 1962 and imposed penalty of Rs. 2,00,000/- on the appellant u/s. 112(a) of the Customs Act, 1962.
Commissioner (Appeals) after taking the note of the fact that the present consignment was replacement part of earlier supplied equipment supplied free of charge to the appellant, that originally the value declared was USD 29,150 which was accepted and assessed to duty by the authorities concerned, he upheld the order of the original authority but reduced the penalty to Rs.1,00,000/-. Further, based on the request made by the appellant, the goods were allowed to be re-exported after payment of all charges. Aggrieved by this order, the present appeal is filed before this Tribunal.
