2025-VIL-1917-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Import of microphones – Denial of exemption – Demand of duty – Appellant imported microphones and receivers and claimed exemption from duty of customs under Notification No.57/2017-Customs – Principal Commissioner denied benefit of exemption claimed by Appellant and ordered for recovery of short paid duty – Whether Appellant is entitled to benefit of exemption from duty of customs under Notification No.57/2017-Customs – HELD – Serial No.6 of Notification No.57/2017-Customs provided that parts imported for use in manufacture of Printed Circuit Board Assembly (PCBA) would be exempted. Case of Appellant is that imported parts like microphones and receivers were used in manufacture of PCBA. Appellant claimed exemption from duty of customs under Serial No.6 of Exemption Notification No.57/2017. Impugned order had placed reliance upon Explanation (b) which was added by amended Notification No.22/2018-Customs. Amended Notification does not alter Serial No.6 of Exemption Notification. On basis of some information, Principal Commissioner hold that microphones and receivers are not used in PCBA. In absence of opinion of any expert having been obtained, reliance placed on information downloaded from website cannot be considered as authentic. In reply filed by Appellant to show cause notice, reference was made to a certificate issued by Chartered Engineer mentioning that microphones and receivers are mounted on PCBA. Appellant is entitled to benefit of exemption from duty of customs under Notification No.57/2017. Impugned order passed by Principal Commissioner is set aside – Appeal allowed
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