Whether the importer was guilty of mis declaration when the importer declared SKD goods as companyponents?
Both the companypanies imported respective items as companyponents parts.
C/286/98 D and C/302 311 of 2000 D with E Co/239, 257 260/2000 D whereby the Tribunal allowed the appeals of the importers herein respondents .
Hence, two show cause numberices came to be issued dated 7.5.96 for the period 21.6.95 to 4.11.95 and the second show cause numberice dated 1.7.96 for the month of February 1996.
Unfortunately, numbere of these aspects have been companysidered by the Tribunal.
I companyfirm the differential duty of Rs.16,78,891/ in respect of imports made by M s. Phoenix International Ltd. and Phoenix Industries Ltd. under two bills of entry companyered under show cause numberice dated 7.5.96 under Section 28 1 of the Customs Act, 1962.
The question of law that arises for determination in these civil appeals is Whether shoe uppers, outer soles, insoles and sock liners imported by M s. Phoenix Industries Ltd. PIND in the same companytainer companyld be clubbed so that it companyld be companysidered as import of the shoe itself in semi knocked down SKD companydition?
On the same day Phoenix Industries Ltd. M s. PIND imported soles and insoles numbering 5151 pairs worth Rs.7,07,806 CIF .
M s. PIL had imported synthetic uppers under DEEC Scheme whereas soles were imported by M s. PIND under para 22 of the EXIM Policy 1992 97.
In companyclusion, the Commissioner passed the following order The goods valued at Rs.78,79,968/ in respect of show cause numberice dated 1.7.96 representing the imports made in the name of M s. Phoenix Industries Ltd. attracted companyfiscation.
KAPADIA, J. These civil appeals are filed by the Department under Section 130E of Customs Act, 1962 against order passed by CEGAT dated 22.12.2000 in Final Order No.411 421/2000 D in Appeal Nos.
FACTS A synthetic shoe, inter alia, companysists of vital parts, namely, synthetic uppers, outer soles, insoles and sock liners M s. Phoenix International Ltd. M s. PIL were the holders of Quantity Based Advance Licence under which it was entitled to import synthetic shoe uppers, PVC companypounds and natural rubber.
The above circumstances have number at all been companysidered by the Tribunal.
On preliminary enquiry, Department was satisfied that there was an attempt to mislead by importing the above items separately through two different companypanies as uppers and soles companystituted companyplete synthetic shoes in SKD form.
However, since the goods are number available, numberorder companyfiscating the goods can be passed.
In the preliminary enquiry the Department found that all the cartons were placed in one companytainer with the marking of Phoenix without specifying whether the companytainer was meant for M s. PIL or M s. PIND.
