'Digital Still Image Video Cameras' Imported By Assessee Entitled To Basic Customs Duty Exemption: CESTAT

The Bench of Justice Dilip Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) observed that what was to be examined was whether the demand confirmed for the normal period of limitation contemplated under section 28(1) of the Customs Act for the reason that 'digital still image video cameras' imported by the assessee would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012 was justified or not.

In this case, the issue before the bench was whether the 'digital still image video cameras' imported by the assessee would be entitled to BCD exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012.

The Assessee/M/s. Sony India Private Ltd. has challenged the order passed by the Commissioner of Customs (Appeals) which has dismissed the appeal filed by the assessee and upheld the order passed by the Deputy Commissioner of Customs.

The Deputy Commissioner of Customs through an order held that the 'digital still image video cameras' imported by the assessee would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012.

The Tribunal held that the 'digital still image video cameras' imported by the assessee would be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012.

In view of the above, the Tribunal allowed the appeal.

Case Title: M/s Sony India Pvt. Ltd. v. Commissioner of Customs Appeal

Case Number: CUSTOMS APPEAL NO. 51699 OF 2018

Counsel for Appellant/ Assessee: B L Narasimhan

Counsel for Respondent/ Department: Ajay Jain

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