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NEW DELHI PRINCIPAL BENCH - COURT NO. III

Customs Appeal No.51452 OF 2023

[Arising out of Order-in-Appeal No.CC(A)CUSTOMS/D- II/Prev./NCH/1057/2020-21 dated 12.11.2020 passed by the

Commissioner of Customs (Appeals), New Customs House, New Delhi]

M/s. Anand Impex, 27, Mehta Enclave,

Bharat Wali Gali, Vikas Nagar, ….APPELLANT Hastsal, Uttam Nagar, New Delhi-110 059.

Versus

Commissioner of Customs (Preventive)

New Customs House, …..RESPONDENT Near IGI Airport, New Delhi – 110 037.

Appearance:

Present for the Appellant : Shri Richik Harikant, Advocate Present for the Respondent: Shri Girijesh Kumar, Authorised Representative.

CORAM:

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MR. P.V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50699/2026 Date of Hearing:30.03.2026 Date of Decision:10.04.2026

BINU TAMTA:

1. The appellant has assailed the Order-in-Appeal, CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL confirming the reassessment of the goods and the duty liability thereon, confiscation under Section 111(l) and (m) and penalty under Section 114A of the

Customs Act, 1962, Act

1 No.CC(A)CUS/D-II/Prev./NCH/1057/2020-21 dated 12.11.2020

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2. The appellant filed Bill of Entry, B/E No.4452338 dated 10.08.2019 for import of Baby Blanket (Polyester), Baby Frock (Polyester), Baby Jacket (Polyester), Baby Metal Bottle, Baby Booty (Knitted), Baby Socks, Baby Suit (Cotton Knitted), Baby Teether and Baby Winter Top (Knitted Polyester). Based on specific intelligence with regard to mis-declaration of value and quantity of goods, the consignment was put on hold on 14.08.2019 for examination by the Customs (Preventive) Delhi. On

examination, the details of the goods found was as follows:-

Sl.No. Item Declared Customs Tariff Qty. Declared Item Found Qty. found (in Customs Tariff Heading (Doz.) Doz) Heading Declared Found

1. Baby 63019090 2B Baby 18 63019090 Blanket Blanket (Polyester) Baby 10 63019090

Blanket

2. Baby Frock 61119090 200 Baby Frock 200 61119090 (Polyester)

3. Baby Jacket 61119090 500 Baby Jacket 500 61033300 (Polyester)

4. Baby Metal 73239990 277.5 Baby Metal 277.5 96170019 Bottle Bottle (Vaccum

Flask)

5. Baby Booty 61159990 280 Baby Booty 240 61159990 (Knitted)

Baby Booty 120 61159990

6. Baby Socks 61159990 180 Baby Socks 180 61159990 7. Baby Suit 61119090 1282 Baby Dress 150 61031090 (Cotton (Winter)

Knitted) Baby Suit 25 61119090 Winter set (4 pcs.)

Baby Suit 80 61119090 set with hood (2

pcs.)

Baby Suit 702 61119090 (winter)

Baby Suit 200 61119090 (Winter)

Baby Suit 125 61119090 (Winter)

8. Baby Teether 39269099 940 Baby 52 39269099 Teether

Baby 30 39269099 Teether Baby 352 39269099

Teether Baby 504 39269099 Teether

9. Baby Winter 61119090 1084 Baby Winter 375 61119090 Top Top (knitted Baby Winter 375 61119090

Polyester)

Top Baby Winter 334 61119090 Top

Total 4771.5 4849.5

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3. The goods were seized under Section 110 of the Act on the reasonable belief that the goods were liable to confiscation. The statement of Deepanshu Anand, Proprietor of the appellant Company was recorded on 21.08.2019 under Section 108 of the Act, wherein he admitted mis-declaration attributing as a mistake on the part of the supplier and being an importer he was fully responsible for the same. He agreed that the value of the goods needs to be reassessed and would pay the differential duty which may accrue along with fine and penalty. The appellant sought for the waiver of the show cause notice. Consequently, on adjudication, the declared assessable value of Rs.9,72,020 was rejected under Rule 12 of the Valuation Rules and on the basis of contemporary import data of similar goods, the value of the goods recovered was re-determined to Rs.29,38,629 and on that basis, the duty liability was determined as Rs.8,52,639/-. Penalty of Rs.5,77,198/- was imposed under Section 114A of the Act. The goods were ordered to be confiscated under Section 111(l) and (m) with an option to redeem the same on payment of redemption fine of Rs.60,000/-. On appeal, the Commissioner c