NDLI: Anil Kumar Anand Vs. Commissioner of Customs (preventive)

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Customs Act 1962 s.28 2007 Customs Valuation rules
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Customs Act, 1962 (52 of 1962)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Customs Act, 1962 – s.28 – Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 – rr. 3 to 5, 7 & 9 – Appellant was a regular importer of electric decorative lightings and in the process of such imports filed a bill of entry for clearance of electric decorative lightings – Enquiry was initiated to ascertain correct value of goods for purposes of customs duty – A show cause notice was issued u/s. 28 of the Act on grounds that appellant did not declare the brand of imported goods and he imported goods from its related party (M/s. ‘IL’ Ltd., United Kingdom), and undervalued the same with the intention of evading customs duty – Consequent to which, adverse order was passed against the appellant by the authorities under r.7 and r. 9 of the Rules – Appellants contended that the scheme of rules was not correctly understood and implemented by the competent authority – Held: Even though the imports were under the brand names ‘Diyas’ and ‘mAntra’, they were not trademarks of such nature as would make them an exclusive product and there was some mix up in understanding of a trademark protection, as the same was compared with ‘patented goods’ – Further, data was available, which could have been utilised to obtain the pricing for imports from the United Kingdom, of identical goods or similar goods – There was a fundamental mistake committed in the manner of implementation of the statutory Rules – Once the statutory Rules exist and provide for sequential implementation, the assessing authority has no option but to proceed in accordance with those Rules, in that manner – The concerned authority chose to ignore, in the facts of the case, Rules 3 to 5 and did not proceed ‘sequentially’ – Sub-r.(4) of r.3 provides that there has to be a sequential implementation of the Rules, i.e. that Rules 3 to 5 would have to be exhausted first and only in the eventuality of an inability to apply the rules would the assessing authority proceed to impose Rules 7 to 9 – Therefore, matter remitted back to the Principal Commissioner of Customs to proceed afresh.
Judge	Hon'ble Mr. Justice Sanjay Kishan Kaul
Neutral Citation	2019 INSC 552
Petitioner	Anil Kumar Anand
Respondent	Commissioner Of Customs (preventive)
SCR	[2019] 6 S.C.R. 225
Judgement Date	2019-04-22
Case Number	3138

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