Kusuma Ankamarao VS. State Of A.P.

Extract

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Kusuma Ankamarao VS. State Of A.P.

The Judgement Information System "REPORTABLE"

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 8236 OF 2002 Commissioner of Customs, New Delhi Versus Sony India Ltd.

JUDGMENT

V.S. SIRPURKAR, J.

An Order by Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter called "the Tribunal" for short), allowing the appeal filed by M/s Sony India Ltd. (the respondent herein), is in challenge at the instance of the appellant herein. The said appeal was filed challenging the order-in- original dated 30.1.1999, passed by Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi, wherein the said Authority had confirmed the said differential duty demand of Rs.42,89,75,196/- under the Proviso to Section 28(1) of the Customs Act, 1962 (hereinafter referred to as "the Act"). The penalty was also imposed amounting to Rs.30,19,92,183/- under Section 112(a) read with Section 114(a) with interest under Section 28 AB of the Act. By the order of the Commissioner,

2 the import of several parts of Colour Television (hereinafter called "CTV"

for short) made by the appellant for the period from April 1995 to 1997 were treated as import of complete CTV Sets for the purpose of assessment by the Commissioner.

2. Initially, there was difference of opinion amongst the two Learned Members of the Tribunal on the application of Rule 2(a) of the General Rules for Interpretation under First Schedule of Import Tariff, on the basis of which the order-in-original was passed. Accordingly, the following questions were referred to the larger Bench of the Tribunal:-

"Whether the goods in question are components and cannot be treated as complete colour Television sets and hence the duty demand, confiscation of penalty are unsustainable as held by Ld. Member (J.)?

OR Whether the issue as to the circumstances under which Rule 2 (a) of the Interpretative Rules can be applied, as to whether the benefit of Notification exempting components only will be available, if the product is considered as complete...

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