Page 287 - ELT_15th July 2020_Vol 373_Part 2

2020 ] BIRD RETAIL PVT. LTD. v. COMMISSIONER OF CUSTOMS (IMPORT), NEW DELHI 269

(ii) All the above units were in the form of assemblies and not in
knocked down condition. These units were in the form of assemblies are
absolutely complete and are ready for use and only to be attached and
fixed each other for use of the final product namely Segway. The said in-
spection was carried out at DRI, New Delhi office on 26-7-2016.
2. During the course of investigation, the DRI officers have also made a
request to the National Automobile Testing and R&D Infrastructure Product,
NBCC Place, Lodhi Road, New Delhi to depute a suitable expert for examining
gear box and transmitting assembly imported by the appellant. One Shri Devesh
Parikh, Deputy Manager was deputed by National Automobile Testing and In-
frastructure Institute on 22 December 2016. Shri Devesh Parikh after examining
the samples of gear boxes and power base of the Segway submitted that the gear
box and power base were in assembled condition.
3. After investigation, show cause notice was issued to the appellants
by the Principal Commissioner/Commissioner of ICD, Tughlakabad, whereun-
der the appellants were asked to reply as to why -
(A) (1) The Segway (electrically operated) imported by them in parts
with Gear Box/Power Base in Pre-assembled form misdeclaring
them CKD parts of electrically operated two wheeler/of Personal
Transport/Lithium ION Battery for captive use as detailed in Serial
No. 1, 2 & 7 of Annexure-A to the Show Cause Notice, should not be
classified under CTH 8711 90 91 and the benefit of Notification No.
12/2012-Cus. (Serial No. 444), dated 17-3-2012, as amended, fraudu-
lently claimed by them towards the import of these goods should
not be denied and BCD @ 30% should not be charged in view of No-
tification No. 12/2012-Cus. [Serial No. 443(1)(b)], dated 17-3-2012,
as amended, towards the import of these goods;
(2) The seized goods valued at Rs. 20,43,777/- should not be confiscat-
ed under Section 111(m) of the Customs Act, 1962;
(3) The imported goods valued at Rs. 2,84,79,194/- other than the
seized goods, as mentioned in Sr. No. (i) above should not be held
liable for confiscation under Section 111(m) of the Customs Act,
1962;
(4) The differential Customs duty amounting to Rs. 73,24,680/- (Rupees
Seventy Three Lacs Twenty Four Thousand Six Hundred and
Eighty only) evaded/short paid by them as detailed in Serial No. 1,
2 & 7 to Annexure-A to the show cause notice should not be de-
manded and recovered from them by invoking the extended period
as per provisions of Section 28(4) of the Customs Act, 1962;
(5) Interest should not be demanded and recovered from them on the
aforesaid evaded/short paid Customs duty in terms of Section
28AA of the Customs Act, 1962;
(6) Penalty should not be imposed upon them under Sections 114A and
114AA of the Customs Act, 1962, as discussed in paras above;
(A1) Now, therefore, that Shri Ankur Bhatia, Director of M/s. Bird Retail
Pvt. Ltd., E-9, Connaught House, Connaught Place, New Delhi - 110
001 and Shri Rony Abraham, Manager (Sales), M/s. Bird Retail Pvt.
Ltd., E-9, Connaught House, Connaught Place, New Delhi-110 001
are hereby called upon to show cause to the Principal
EXCISE LAW TIMES  15th July 2020  287