BAY TALKITEC PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal, the appellants have challenged the classification adopted by the Commissioner in respect of Voice Boards and Fax Boards under the Customs Tariff sub -heading 8517.90 as parts of line telephony instrument and the CDs/floppies which have come along with the package imported under the Bill of Entry No. 194258, dated 1 -2 -2000 and imported separately but attributable to the voice boards and the fax boards (PPCB) imported under Bill of Entry Nos. 197878, dated 17 -2 -2000 and 197879, dated 17 -2 -2000 as classifiable under CTH 8524.99 as "Other" under the heading "Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37."

(2.) The Commissioner has noted that Invoice No. 6619289, dated 19 -1 -2000 covering value of springware software relating to the PPCBs of the Bill of Entry No. 194258, dated 1 -2 -2000 and the Invoice No. 669248, dated 21 -3 -2000 covering value of springware software related to PPCBs imported under Bill of Entry Nos. 197878, dated 17 -2 -2000 and 197879, dated 17 -2 -2000 is totally attributable to the voice boards and fax boards. The Commissioner has ordered for confiscation of the goods under the respective Bills of Entry stated in the order but has granted release of the same on payment of a fine of Rs. 3 lakhs. A further duty amount of Rs. 26, 73, 161/ - has been confirmed and Rs. 5 lakhs has been adjusted which has been paid by the appellants. Appellants have been imposed a further penalty of Rs. 30, 87, 209/ - under Section 114A of the Customs Act, 1962.

(3.) We have heard Id. Counsel Shri A.K. Jain for the appellants and Smt. R. Bhagya Devi, Id. SDR for the respondent -revenue.