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Sahara One Media & Entertainment Ltd V/S Commissioner of Customs (II), (Air Special Cargo), Mumbai


Company & Directors' Information:- AIR INDIA LIMITED [Active] CIN = U62200DL2007GOI161431

Company & Directors' Information:- AIR INDIA LIMITED [Amalgamated] CIN = U62100DL1992GOI048581

Company & Directors' Information:- H-ONE INDIA PRIVATE LIMITED [Active] CIN = U73200UP1997PTC023702

Company & Directors' Information:- SAHARA ONE MEDIA AND ENTERTAINMENT LIMITED [Active] CIN = L67120MH1981PLC024947

Company & Directors' Information:- B K MEDIA PRIVATE LIMITED [Active] CIN = U51909MH2003PTC266323

Company & Directors' Information:- IN ENTERTAINMENT (INDIA) LIMITED [Active] CIN = U22121MH2000PLC129433

Company & Directors' Information:- L AND C MEDIA PRIVATE LIMITED [Active] CIN = U92130TN2008PTC066197

Company & Directors' Information:- D V MEDIA & ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U74120DL2006PTC144600

Company & Directors' Information:- M C MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130MH1996PTC098640

Company & Directors' Information:- Y. T. ENTERTAINMENT LIMITED [Active] CIN = U74140MH1994PLC080105

Company & Directors' Information:- M. J. ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92490DL2010PTC206647

Company & Directors' Information:- K K S ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92490DL2013PTC259962

Company & Directors' Information:- K G ENTERTAINMENT COMPANY PRIVATE LIMITED [Active] CIN = U92419TZ2002PTC010342

Company & Directors' Information:- D C ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92132TN2005PTC057950

Company & Directors' Information:- E D S CARGO PRIVATE LIMITED [Amalgamated] CIN = U63013MH2001PTC131419

Company & Directors' Information:- U B AIR PRIVATE LIMITED [Active] CIN = U28920MH1969PTC014216

Company & Directors' Information:- B N B ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92419DL1995PTC065697

Company & Directors' Information:- J - ONE ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92412HR2014PTC051655

Company & Directors' Information:- D R R ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92190WB1996PTC081900

Company & Directors' Information:- F A C E ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92110MH2005PTC151695

Company & Directors' Information:- Y & H CARGO PRIVATE LIMITED [Active] CIN = U63013DL2011PTC212841

Company & Directors' Information:- THE ENTERTAINMENT CORPORATION OF INDIA PRIVATE LIMITED [Active] CIN = U92199WB1986PTC040678

Company & Directors' Information:- L H ENTERTAINMENT COMPANY PRIVATE LIMITED [Active] CIN = U92190KL2010PTC027006

Company & Directors' Information:- J AND M ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92199RJ1998PTC015055

Company & Directors' Information:- D T MEDIA AND ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92199KA2000PTC027450

Company & Directors' Information:- INDIA ENTERTAINMENT AND MEDIA PRIVATE LIMITED [Active] CIN = U74899DL1982PTC014025

Company & Directors' Information:- M V ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U74120MH2011PTC223843

Company & Directors' Information:- K C ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92199PB2007PTC030917

Company & Directors' Information:- ENTERTAINMENT ONE (INDIA) LIMITED [Amalgamated] CIN = U92110MH1996PLC097159

Company & Directors' Information:- M S CARGO PRIVATE LIMITED [Active] CIN = U60231DL1999PTC102378

Company & Directors' Information:- U N ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92199RJ2008PTC026951

Company & Directors' Information:- S G C CARGO PRIVATE LIMITED [Strike Off] CIN = U06302MP1996PTC011200

Company & Directors' Information:- D R CARGO PRIVATE LIMITED [Active] CIN = U63000DL2011PTC222316

Company & Directors' Information:- R S ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92199MH2002PTC134692

Company & Directors' Information:- D M S ENTERTAINMENT PRIVATE LIMITED [Amalgamated] CIN = U92490TN1999PTC043057

Company & Directors' Information:- K P R MEDIA PRIVATE LIMITED [Active] CIN = U74900TG2015PTC099363

Company & Directors' Information:- A ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92113DL2000PTC105058

Company & Directors' Information:- ON AIR MEDIA PRIVATE LIMITED [Active] CIN = U74999PB2020PTC052468

Company & Directors' Information:- M L ENTERTAINMENT PRIVATE LIMITED [Converted to LLP] CIN = U92312MH1998PTC117240

Company & Directors' Information:- C H ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92114PB2001PTC024376

Company & Directors' Information:- S. W. ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U93090JH2017PTC009799

Company & Directors' Information:- D L MEDIA PRIVATE LIMITED [Active] CIN = U64204GJ2009PTC056328

Company & Directors' Information:- G P ENTERTAINMENT PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U92190WB2008PTC124699

Company & Directors' Information:- E P L CARGO PRIVATE LIMITED [Active] CIN = U63011DL1998PTC097479

Company & Directors' Information:- Z-CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U63090DL1996PTC084155

Company & Directors' Information:- N H MEDIA ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U93090TN2016PTC111576

Company & Directors' Information:- K. K. CARGO PRIVATE LIMITED [Active] CIN = U74120MH2013PTC243450

Company & Directors' Information:- MEDIA 6 (INDIA) PRIVATE LIMITED [Active] CIN = U22211TG2010PTC069036

Company & Directors' Information:- V L MEDIA PRIVATE LIMITED [Active] CIN = U22222UP2015PTC070065

Company & Directors' Information:- R H MEDIA PRIVATE LIMITED [Active] CIN = U92412WB2014PTC203077

Company & Directors' Information:- D A MEDIA PRIVATE LIMITED [Strike Off] CIN = U22110DL2001PTC111926

Company & Directors' Information:- K K ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92199MH1998PTC115728

Company & Directors' Information:- A & R ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92412MH2011PTC223857

Company & Directors' Information:- G & G MEDIA PRIVATE LIMITED [Active] CIN = U74900PN2013PTC149237

Company & Directors' Information:- H R MEDIA LIMITED [Strike Off] CIN = U74300DL2005PLC143323

Company & Directors' Information:- E A S CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1989PTC037830

Company & Directors' Information:- S. G. CARGO INDIA PRIVATE LIMITED [Active] CIN = U74140DL2011PTC220590

Company & Directors' Information:- J. M. MEDIA LIMITED [Active] CIN = U74999DL2012PLC231621

Company & Directors' Information:- P N A ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92490DL2015PTC279557

Company & Directors' Information:- V K ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U64204MH2012PTC225769

Company & Directors' Information:- N MEDIA PRIVATE LIMITED [Active] CIN = U92100TN2008PTC067723

Company & Directors' Information:- S M S ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92490DL2005PTC134393

Company & Directors' Information:- G S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300OR2007PTC009586

Company & Directors' Information:- G S ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92110MH2003PTC141508

Company & Directors' Information:- S R ENTERTAINMENT (INDIA) PRIVATE LIMITED [Strike Off] CIN = U92110MH2003PTC142161

Company & Directors' Information:- V ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92110MH2003PTC142788

Company & Directors' Information:- I E MEDIA PRIVATE LIMITED [Active] CIN = U74999MH1993PTC075096

Company & Directors' Information:- J B MEDIA PRIVATE LIMITED [Active] CIN = U74300TG2010PTC071519

Company & Directors' Information:- L K MEDIA PRIVATE LIMITED [Strike Off] CIN = U22222UP2013PTC056644

Company & Directors' Information:- D A ENTERTAINMENT PVT LTD [Strike Off] CIN = U92199WB2006PTC109307

Company & Directors' Information:- D. K. ENTERTAINMENT(INDIA) PRIVATE LIMITED [Strike Off] CIN = U92413WB2012PTC176221

Company & Directors' Information:- V M G ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC164341

Company & Directors' Information:- E-CARGO INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL2011PTC226026

Company & Directors' Information:- I C S CARGO PRIVATE LIMITED [Strike Off] CIN = U63011DL2002PTC114908

Company & Directors' Information:- Q & S CARGO PRIVATE LIMITED [Active] CIN = U64200HR2015PTC055983

Company & Directors' Information:- MEDIA INDIA LIMITED [Strike Off] CIN = U74300BR1993PLC005422

Company & Directors' Information:- M S ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92132OR1999PTC005622

Company & Directors' Information:- W A V E MEDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U22121TN1981PTC008570

Company & Directors' Information:- ONE INDIA ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92140DL1998PTC094524

Company & Directors' Information:- M AND M AIR PRIVATE LIMITED [Strike Off] CIN = U74900KA1998PTC024520

Company & Directors' Information:- R G MEDIA PRIVATE LIMITED [Strike Off] CIN = U74999TG1994PTC018512

Company & Directors' Information:- D. K. MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900WB2012PTC187736

Company & Directors' Information:- M R CARGO PVT LTD [Strike Off] CIN = U99999MH1982PTC028815

Company & Directors' Information:- K AND A CARGO PRIVATE LIMITED [Strike Off] CIN = U63090DL1994PTC059838

Company & Directors' Information:- D. P. ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92120OR2010PTC012734

Company & Directors' Information:- H AND H ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92141PB2001PTC024322

Company & Directors' Information:- U S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL1998PTC091530

Company & Directors' Information:- A. J. ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92120MH2007PTC168557

Company & Directors' Information:- R G ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92199DL2001PTC109798

Company & Directors' Information:- V M ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U22130PB2009PTC033054

Company & Directors' Information:- A G U ENTERTAINMENT PVT LTD [Strike Off] CIN = U45202PB2006PTC029925

Company & Directors' Information:- A K B ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92190PB2013PTC037822

Company & Directors' Information:- MEDIA ONE PRIVATE LIMITED [Strike Off] CIN = U74300TN2001PTC047698

Company & Directors' Information:- MUMBAI ENTERTAINMENT AND MEDIA PRIVATE LIMITED [Strike Off] CIN = U74990MH2011PTC214445

Company & Directors' Information:- V ONE ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92100MH2005PTC151045

Company & Directors' Information:- J G ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92110MH2002PTC136445

Company & Directors' Information:- V H ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92112MH2001PTC130659

Company & Directors' Information:- B V ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92113MH2000PTC130085

Company & Directors' Information:- R A ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92120MH2006PTC164536

Company & Directors' Information:- R AND J ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92141MH2006PTC163634

Company & Directors' Information:- V R ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92412MH2012PTC229922

Company & Directors' Information:- S & O MEDIA PRIVATE LIMITED [Active] CIN = U22190MH2010PTC211481

Company & Directors' Information:- N W MEDIA PRIVATE LIMITED [Active] CIN = U22219MH2008PTC178081

Company & Directors' Information:- B & H ENTERTAINMENT (I) PRIVATE LIMITED [Active] CIN = U74999MH2014PTC259087

Company & Directors' Information:- K & V MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300MH2008PTC188833

Company & Directors' Information:- P S N ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U74900TN2016PTC103635

Company & Directors' Information:- P & V ENTERTAINMENT PRIVATE LIMITED [Under Process of Striking Off] CIN = U74940TN2011PTC083304

Company & Directors' Information:- K R CARGO PRIVATE LIMITED [Strike Off] CIN = U63012TN2005PTC055243

Company & Directors' Information:- MEDIA ONE ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92111TN2005PTC057054

Company & Directors' Information:- K 4 MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900TG2013PTC091049

Company & Directors' Information:- 4 X 4 ENTERTAINMENT INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U92120TG2013PTC089113

Company & Directors' Information:- N S V ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92490TG2006PTC051637

Company & Directors' Information:- D S R ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U74900UP2009PTC037884

Company & Directors' Information:- P AND K ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U74900UP2011PTC044050

Company & Directors' Information:- B P K ENTERTAINMENT PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900UP2014PTC063960

Company & Directors' Information:- A B AIR CARGO PRIVATE LIMITED [Strike Off] CIN = U74999WB2012PTC184292

Company & Directors' Information:- A & P ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U22200CH2015PTC035868

Company & Directors' Information:- R M CARGO PRIVATE LIMITED [Strike Off] CIN = U18109DL2015PTC280249

Company & Directors' Information:- R K G MEDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U22212DL2014PTC268503

Company & Directors' Information:- K. P. MEDIA PRIVATE LIMITED [Active] CIN = U72900DL2016PTC300245

Company & Directors' Information:- Z & Z MEDIA PRIVATE LIMITED [Strike Off] CIN = U74140DL2014PTC263515

Company & Directors' Information:- H V ENTERTAINMENT PRIVATE LIMITED [Active] CIN = U92120DL2007PTC158232

Company & Directors' Information:- J N A ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92490DL2011PTC222692

Company & Directors' Information:- S S AIR CARGO PRIVATE LIMITED [Strike Off] CIN = U63000DL2010PTC210401

Company & Directors' Information:- K V CARGO PRIVATE LIMITED [Active] CIN = U63011DL2003PTC119798

Company & Directors' Information:- S & N MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900BR2013PTC020667

Company & Directors' Information:- H A E MEDIA PRIVATE LIMITED [Active] CIN = U74999HR2011PTC042765

Company & Directors' Information:- S M D ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U93000HR2013PTC051006

Company & Directors' Information:- X-ONE INDIA PRIVATE LIMITED [Active] CIN = U74999KA2017PTC104445

Company & Directors' Information:- R P MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130KA2013PTC071267

Company & Directors' Information:- ONE C MEDIA PRIVATE LIMITED [Strike Off] CIN = U22100KL2011PTC028289

Company & Directors' Information:- 7 R MEDIA PRIVATE LIMITED [Active] CIN = U74999GJ2020PTC114603

Company & Directors' Information:- P S R ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U99999TG1997PTC026094

Company & Directors' Information:- M AND M MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL2000PTC103350

Company & Directors' Information:- K MEDIA PVT. LTD. [Strike Off] CIN = U01222WB1991PTC053599

Company & Directors' Information:- S & O ENTERTAINMENT PRIVATE LIMITED [Strike Off] CIN = U92190MH2007PTC171387

    Appeal No. C/269/2009 (Arising out of Order-in-Appeal No. 224/Mumbai-III/2008 Misc. Air Courier dated 2.12.2008 passed by Commissioner of Customs (Appeals), Mumbai-III) and Order No. A/86934/2018

    Decided On, 12 July 2018

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai

    By, THE HONORABLE JUSTICE: RAMESH NAIR
    By, MEMBER AND THE HONORABLE JUSTICE: RAJU
    By, MEMBER

    For Petitioner: Mehul Jivani, C.A And For Respondents: Manoj Chavan, Superintendent (AR)



Judgment Text


1. Brief facts of the case are that the Appellant had imported 2 Beta Tapes of laden Programme through DHL express who is authorized courier for the Appellant. The courier filed Courier Bill of Entry No. 45008 dt. 27.01.2008 by declaring the value of US$ 48. The CHA M/s. Mukadam Freight Systems Pvt. Ltd. filed regular Bill of Entry for the clearance of said consignment. The importer produced copy of licence agreement dt. 13.08.2007 with M/s. CPT Holdings Inc. The total licence fee to be paid for 18 Titles was US$ 1,95,300/- i.e. US $ 10850/- per Title. Accordingly the assessable value was calculated to be Rs. 4,40,501/-. They were issued show cause notice dated 08.02.2008 alleging that the declared value had no relation to the value being remitted for import. The value being remitted for the import that the licence fee is liable to be included in the assessable value under Rule 10 (c) of Customs Valuation (Determination of value of imported goods), Rules 2007. The importer has declared value of Rs. 1908/- as against the licence fee to be remitted for US $ 10,850/- (A.V) Rs. 4,40,501/-. During filing of Bill of Entry the Courier had signed declaration as to the correctness of declared value, and they have been authorised by the importer to clear the same. The said fact of mis-declaration could be known during examination of contract copy and the importer have mis-declared the value to evade the customs duty. For the said act of mis-declaration of value, the goods are liable to confiscation under Section 111 (m) and the importer is liable for penalty under section 112 (a) of the Customs Act, 1962. The show cause notice proposed to enhance the declared value of Rs. 1908/- to Rs. 4,40,501/- in terms of Rule 10(1)(c) of Customs Valuation (Determination of Imported Goods) Rules, 2007. It was also proposed to confiscate the goods under section 111 and to impose Penalty under section 112(a) of the Customs Act, 1962.

2. The Appellant filed reply to the Show Cause Notice contending that they had filed regular Bill of Entry through their CHA declaring correct value and has established their bonafide by making good the due payment to Govt. and hence penalty not be imposed. The Adjudicating Authority held that the licence Fess/Royalty were includible in assessable value in terms of provision of Rule 10(1)(c) of Customs Valuation Rules, 2007. The importer has to make declaration as to the truth of the contents of Bill of Entry and in support of such declaration produced, to the proper officer, the invoice if any relating to the imported goods. The CBE was filed by Courier for Rs. 1908/-. Subsequently the CHA filed regular Bill of Entry after including licence value. The licence agreement and the amount to be remitted were in existence even prior to importation. The authorised courier on behalf of importer has made the declaration as to the truth of the contents of the courier bill of entry. Because of the examination of documents related to payment and the licence agreement, the fact of mis-declaration could be found out. The importer and courier have deliberately mis-declared the value in Bill of Entry to evade duty. The value was mis-declared by the courier to evade duty whatsoever the reason for non declaration may be on the part of importer. It may be deliberately or on the belief that the same need not be done. He has held that the breach of the provision would attract penalty even if there is guilty intention or not. The Adjudicating Authority thus rejected the declared value and enhanced the same to Rs. 4,40,501/-. He also ordered confiscation of goods under section 111 (m) with an option to redeem the same on payment of redemption fine of Rs. 1,00,000/-. He also imposed penalty of Rs. 40,000/- under Section 112 (a) of the Customs Act upon the Appellant. The Appellant filed appeal before Commissioner (Appeals) who upheld the impugned order. He reduced the Redemption Fine to Rs. 50,000/- and also reduced the penalty under section 112 (a) to Rs. 20,000/-. Hence the present appeal by the Appellant.

3. Shri Mehul Jivani, Ld. Chartered Accountant appearing for the appellant submits that as apparent in reply to Show Cause Notice, they had directed the CHA to file regular Bill of Entry. They had no intention to evade duty. He submits that the duty enhancement due to change in assessable value is only Rs. 67,612/-. He relies upon the judgment of Tribunal in the case of DHL Worldwide Express : 2005 (183) ELT 293) (Tri.-Del.), Bosch Chassis Esystems India Ltd : 2015 (325) E.L.T. 372) (Tri.- Del), Rational Art & Press Pvt. Ltd. (2007 (215) E.L.T. 522) (Tri.-Mum), K.H. Arind (2006 (205) E.L.T. 674) (Tri.-Chennai), Photophone Ltd. (1994 (73) E.L.T. 157) (Tri) to submit that since the imported goods are for their own use the Redemption Fine and penalty be reduced.

4. Shri Manoj Chavan, Ld. Superintendent (A.R.) appearing for the revenue supports the impugned order and submits that since mis-declaration of value has been made, the impugned order has been rightly passed.

5. Heard both the sides and perused the case records. We are of the view that the Appellant has not adduced any evidence that the courier was not authorised by them to file Bill of Entry or they had intimated him to file Bill of Entry after including the licence fee. We are of the view that it was the responsibility of t

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he Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable and the goods has been rightly confiscated. However we find that the duty amount arising due to increase in assessable value is only 67,612/-. Thus taking into consideration the same we reduce the redemption fine to Rs. 35,000/- and penalty to Rs. 15,000/-. The impugned order is modified to the above extent. The appeal is partly allowed in the above terms.
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