NDLI: Indusind Media & Communications Ltd Vs. Commissioner of Customs, New Delhi

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	s.XVI of the First Schedule Customs Tariff Act 1975 Customs Act ss.111 1962 130E
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Customs Act, 1962 (52 of 1962)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Customs Act, 1962 – ss.111, 130E – Customs Tariff Act, 1975 – s.XVI of the First Schedule – Appellant imported certain goods – It was alleged that appellant had intentionally not declared the true and correct value and correct classification of imported equipments which were meant to be interconnected to perform a function of ‘Head End’ – A show cause notice was issued to the appellant – The Principal Commissioner of Customs (Import) held that declaration made by the appellant was false in material particular and redetermined the value of all the goods imported – Aggrieved, the appellant filed customs appeal before the Tribunal – Appellant contended that there was no undervaluation of the goods and Note 4 to s.XVI of the First Schedule to the Act, 1975 had no application in the matter – Appellant also submitted that classification of the imported goods was to be under 8525 and not under 8543 – Tribunal held goods would be covered by heading 8525 and not heading 8543 and further held that there was mis-declaration established in respect of valuation, therefore, appellant was liable for the penalty – On appeal before the Supreme Court, the appellant contended that certain activities like engaging the services for appropriate software etc. were post-import activities and could not be taken into account for the purposes of valuation – Held: The facts disclose that out of 19 items indicated in the Bill of Entry, only 8 items were physically presented while the rest were already embedded in the main unit – These facts reflected that individual components were intended to contribute together and attain clearly defined functions as dealt with in Note 4 of s.XVI and also indicated that software that was embedded through cards in the main unit was not any post-importation activity – Therefore, the value of the software was rightly included – The Department was right in invoking principle under said Note 4 and considering the imported items as part of one apparatus to be classifiable under the heading appropriate to the function – Thus, the view taken by Tribunal affirmed.
Judge	Honble Mr. Justice Uday Umesh Lalit
Neutral Citation	2019 INSC 1097
Petitioner	Indusind Media & Communications Ltd
Respondent	Commissioner Of Customs, New Delhi
SCR	[2019] 12 S.C.R. 1046
Judgement Date	2019-09-27
Case Number	2498

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Indusind Media & Communications Ltd Vs. Commissioner of Customs, New Delhi

Please Log-in to view this content

Commissioner of Customs, New Delhi Vs. Sony India Ltd.

Commissioner of Customs, New Delhi Vs. C-net Communication (l) Pvt. Ltd.

Commissioner of Customs, New Delhi Vs. M/s Phoenix International Ltd. & Anr.

M/s. Weston Components Ltd. Vs. Commissioner of Customs, New Delhi

Aidek Tourism Services Pvt. Ltd. Vs. Commissioner of Customs, New Delhi

Orient Ceramics & India Ltd. Vs. Commissioner of Customs, New Delhi

Sprint R.p.g. India Ltd. Vs. Commissioner of Customs-i, Delhi

M/s. M.s. Shoes East Ltd. Vs. The Commissioner of Customs, Icd, New Delhi

Commissioner of Customs (general), New Delhi Etc. Etc. Vs. M/s. Gujarat Perstorp Electronics Ltd. Etc. Etc

Indusind Media & Communications Ltd Vs. Commissioner of Customs, New Delhi

Indusind Media & Communications Ltd Vs. Commissioner of Customs, New Delhi

Please Log-in to view this content

Similar Documents

Commissioner of Customs, New Delhi Vs. Sony India Ltd.

Commissioner of Customs, New Delhi Vs. C-net Communication (l) Pvt. Ltd.

Commissioner of Customs, New Delhi Vs. M/s Phoenix International Ltd. & Anr.

M/s. Weston Components Ltd. Vs. Commissioner of Customs, New Delhi

Aidek Tourism Services Pvt. Ltd. Vs. Commissioner of Customs, New Delhi

Orient Ceramics & India Ltd. Vs. Commissioner of Customs, New Delhi

Sprint R.p.g. India Ltd. Vs. Commissioner of Customs-i, Delhi

M/s. M.s. Shoes East Ltd. Vs. The Commissioner of Customs, Icd, New Delhi

Commissioner of Customs (general), New Delhi Etc. Etc. Vs. M/s. Gujarat Perstorp Electronics Ltd. Etc. Etc

Indusind Media & Communications Ltd Vs. Commissioner of Customs, New Delhi