(A) With respect to the goods imported through Air Cargo

Complex, Sahar, Mumbai:-

(i) The 'Ext. Hard disc drives'/'Hard Disc Drives' imported by M/s.

INGRAM MICRO INDIA LTD., MUMBAI, by classifying under tariff

item 84717020 under various Bills of Entry as detailed in

Annexure A to the Show Cause Notice are reclassified as

C/85678/2015

2

'Removable or exchangeable disc drives' under tariff item

84717030;

(ii) The exemption from payment of CVD, claimed under

Notification No. 06/2006-CE dated 01.03.2006 (Serial No. 17)

and Notification No. 12/2012-CE dated 17.03.2012 (Serial No.

255), for the goods imported under various Bills of Entry as

mentioned in Annexure A to the Show Cause Notice is denied;

(iii) The additional duty of customs (CVD) is to be charged @

10% adv. in terms of Notification no. 2/2008- CE dated

01.03.2008, as amended (till 16.03.2012) and @12% (tariff

rate) w. e. f. 17.03.2012, along with Education Cess, Secondary

& Higher Secondary Education Cess and SAD at the applicable

rates for the goods imported under various Bills of Entry as

detailed in Annexure A to the Show Cause Notice;

(iv) The demand of additional duty of customs (CVD) leviable @

10% adv. in terms of Notification no. 2/2008- CE dated

01.03.2008, as amended (till 16.03.2012) and @12% (tariff

rate) w. e. f. 17.03.2012 totally amounting to Rs 1,62,04,290/-

(Rs. One Crore Sixty Two Lakhs Four Thousand Two Hundred

Ninety only) along with SAD and Education Cess and Secondary

& Higher Secondary Education Cess (as detailed in Annexure-A

to the Show Cause Notice), which had not been paid due to

willful mis-statement, is confirmed under the provisions of

Section 28 of the Customs Act, 1962.

(v) The demand of interest on the aforesaid Customs duties is

confirmed under the provisions of Section 28AB/Section 28AA

(from 08.04.2011) of the Customs Act, 1962, as prevalent

during the material time;

(vi) The amount of Rs. 1,54,54,623/- (Rs. One Crore Fifty Four

Lakhs Fifty Four Thousand Six Hundred Twenty Three Only)

voluntarily paid by M/s. INGRAM MICRO INDIA LTD., MUMBAI,

during investigation is appropriated towards the aforesaid

Customs interest and any other dues payable by them on their

imports. The balance amount of duties, interest and any other

dues payable are to be recovered from them.

C/85678/2015

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(vii) I hold the goods of the declared CIF value of Rs.

27.22,75,187/- (Rupees Twenty Seven Crores Twenty Two Lakhs

Seventy Five Thousand One Hundred Eighty Seven only) as

listed in Annexure-A to the Show Cause Notice liable for

confiscation under Section 111(m) of the Custom Act, 1962.

Since the goods are not physically available, redemption fine is

not imposable (As discussed in para 28 above).

(viii) I impose penalty equal to the duty plus applicable interest,

i.e. Rs 1,62,04,290 (Rs. One Crore Sixty Two Lakhs Four

Thousand Two Hundred Ninety only) plus applicable interest,

under Section 114A of the Customs Act, 1962, on the importer

M/S. INGRAM MICRO INDIA LTD., MUMBAI,

(B) with respect to the goods imported through Air Cargo

Complex, New Delhi:-

(i) The Ext. Hard disc drives/Hard Disc Drives' imported by M/s.

INGRAM MICRO INDIA LTD, MUMBAI, by classifying under tariff

item 84717020 under various Bills of Entry, as detailed in

Annexure-13 to the Show Cause Notice, are reclassified as

'Removable or exchangeable disc drives' under tariff item

84717030,

(ii) The exemption from payment of CVD, claimed under

Notification No. 06/2006-CE dated 01.03.2006 (Serial No. 17)

and Notification No. 12/2012-CE dated 17.03.2012 (Serial No.

2351 for these goods imported under various Bills of Entry as

mentioned in Annexure-B to the Show Cause Notice is denied;

(iii) The additional duty of customs (CVD) is to be charged @

10% adv. in terms of Notification no. 2/2008- CE dated

01.03.2008, as amended (till 16.03.2012) and @12% (tariff

rate) w. e. f. 17.03.2012, along with Education Cess, Secondary

& Higher Secondary Education Cess and SAD at the applicable

rates for the goo