Page 288 - ELT_15th July 2020_Vol 373_Part 2

270 EXCISE LAW TIMES [ Vol. 373

Commissioner/Commissioner of Customs (Import), Inland Con-
tainer Depot, Tughlakabad, New Delhi - 110 020 within 30 days of
the receipt of this notice, as to why penalty should not be imposed
upon them under Section 112 and/or 114AA of the Customs Act,
1962, as discussed in paras above”.
(B) Now, therefore, 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 Additional/Joint Commissioner of Customs, Air
Cargo (Import), New Custom House, Near I.G.I. Airport, New
Delhi-110 037 within 30 days of the receipt of this notice, as to why -
(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. 3, 4, 5, 6, 8 & 9 of Annexure-A to this Show Cause Notice,
should not be classified under CTH 8711 90 91 and the benefit of
Notification No. 12/2012-Cus. [Serial No. 443(1)(a) and 444], dated
17-3-2012, as amended, fraudulently claimed by them towards the
import of these goods should not be denied and BCD @ 30%
should not be charged in view of Notification 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. 6,86,154/- should not be con-
fiscated under Section 111(m) of the Customs Act, 1962;
(3) The imported goods valued at Rs. 1,23,33,275/- 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. 32,16,660/-
(Rupees Thirty Two Lacs Sixteen Thousand Six Hundred and Sixty
only) evaded/short paid by them as detailed in Serial No. 3, 4, 5, 6,
8 & 9 to Annexure - A to the show cause notice should not be de-
manded and recovered from them by invoking the extended peri-
od 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;
(B1) 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 Additional/Joint
Commissioner of Customs, Air Cargo (Import), New Custom
House, Near I.G.I. Airport, New Delhi - 110 037 within 30 days of
the receipt of this notice, as to why penalty should not be imposed

EXCISE LAW TIMES  15th July 2020  288