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C.N.B.NAIR, P.G.CHACKO, K.K.USHA
Sony India Ltd. – Appellant
Versus
Commissioner of Customs, ICD, New Delhi – Respondent
Per Justice K.K. Usha:
In this appeal at the instance of M/s. Sony India Ltd. the challenge is against the order-in-original No. KK/CC/ICD/TKD/6/99 dated 30.1.99 (issued on 1.2.99) passed by the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi. Under the above order the Commissioner has confirmed differential duty demand of Rs. 42,89,75,196/- under proviso to Section 28 (1) of the Customs Act, 1962, imposed a penalty of Rs. 30,19,92,183/- under Section 112 (a) read with Section 114 (a) and levied interest under Section 28AB of the Customs Act. The import of several parts of Colour Television made by the appellant for the period from April 1995 to 1997 were treated as import of complete Colour Television Set for the purpose of assessment by the Commissioner.
2. When the appeal filed by the assessee came up for hearing before a two Member Bench difference of opinion arose between the Members on the application of Rule 2 (a) of General Rules for interpretation under first schedule of Import Tariff to the imports made by the appellant. Learned Member Judicial took the view that the parts imported cannot be treated as complete colour television set (CTV) and, t
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