Page 289 - ELT_15th July 2020_Vol 373_Part 2

2020 ] BIRD RETAIL PVT. LTD. v. COMMISSIONER OF CUSTOMS (IMPORT), NEW DELHI 271

upon them under Section 112 and/or 114AA of the Customs Act,
1962, as discussed in paras above”.
(C) 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 Deputy/Assistant Commissioner of Customs, In-
land Container Depot, Patparganj, Delhi within 30 days of the re-
ceipt of this notice, as to why -
(1) The Lithium Ion Batteries (which were the essential part of the
Segway (electrically operated) imported by them in parts with
Gear Box/Power Base in Pre-assembled form vide Bill of Entry No.
5146942, dated 4-5-2016 at New Custom House, Air Cargo (Im-
port), Near I.G.I. Airport, New Delhi) imported by them by
misdeclaration as Lithium Ion Batteries for Segway for captive con-
sumption vide B/E No. 5413240, dated 27-5-2016 as detailed in Se-
rial No. 10 of Annexure - A to this Show Cause Notice, should not
be classified under CTH 8711 90 91 as part of the complete Segway
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. 7,64,643/- should not be con-
fiscated under Section 111(m) of the Customs Act, 1962;
(3) The imported goods valued at Rs. 1,91,161/- 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. 2,32,032/-
(Rupees Two Lacs Thirty Two Thousand and Thirty Two only)
evaded/short paid by them as detailed in Serial No. 10 to Annex-
ure - A to the show cause notice should not be demanded and re-
covered from them by invoking the extended period as per provi-
sions 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;
(C1) 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 Deputy/Assistant
Commissioner of Customs, Inland Container Depot, Patparganj,
Delhi 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”.
4. The matter has been got adjudicated vide order-in-original No.
1/19/Pr. Commr./Import/ICD/TKD dated 28 January 2019. Vide the impugned

EXCISE LAW TIMES  15th July 2020  289