Page 223 - ELT_1_1st April 2020_Vol 372_Part

2020 ] HIM LOGISTICS PVT. LTD. v. COMMR. OF CUS., NEW DELHI ICD TKD EXPORT 109

The issue No. 4
37. We find that the appellant is regularly filing their excise returns and
specifically mentioned the activity of relabelling or packing does not amount to
manufacture. In that circumstance, we hold that the activity undertaken by the
appellant was in the knowledge of the department. Therefore, the extended peri-
od of limitation is not invocable.
The issue No. 5
38. In view of above, as duty confirmed against the appellant is not sus-
tainable, therefore, the question of imposing penalty does not arise. As the issue
has been answered in favour of the appellant, therefore, we do not find any merit
in the impugned order. Accordingly, the same are set aside. The appeals are al-
lowed with consequential relief, if any.
(Pronounced in the open Court on 22-2-2019)

_______

2020 (372) E.L.T. 109 (Tri. - Del.)

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[COURT NO. II]
S/Shri Anil Choudhary, Member (J) and Bijay Kumar, Member (T)
HIM LOGISTICS PVT. LTD.
Versus
COMMR. OF CUS., NEW DELHI ICD TKD EXPORT
Final Order Nos. 53248-53250/2018, dated 6-11-2018 in Appeal Nos. C/51161,
52268-52269/2018-DB
1
Valuation (Customs) - Food supplement containing beef imported
with paper without declaring/misdeclaring description/value - Value of such
goods based on value of identical goods imported from a different country and
applying Rules 3, 4 and 5 of Customs Valuation (Determination of Value of
Imported Goods) Rules, 2007, not sustainable - However, value of food sup-
plements not containing beef has to be determined under Rule 7 ibid
(deductive method) - Section 14 of Customs Act, 1962. [para 33]
Confiscation - Food supplements containing beef being prohibited for
import liable to absolute confiscation - However, food items not containing
beef when misdeclared in value and description liable to confiscation with
option to redemption on payment of duty - Section 111 of Customs Act, 1962.
[para 34]
Penalty for misdeclaration of value/description of food supplements
containing/not containing beef imported with paper imposable equal to
amount of duty evaded - Section 114AA of Customs Act, 1962. [para 36]
Appeals allowed
________________________________________________________________________
1 In appeal against this order, notice was issued by Supreme Court in 2020 (372) E.L.T. A24
(S.C.).
EXCISE LAW TIMES  1st April 2020  271