Ford India Private Limited Vs Commissioner of Customs (CESTAT Chennai)

Last updated: 09 December 2020

Court :
CESTAT Chennai

Brief :
The appellant is engaged in the manufacture and sale of automobiles and in this regard, it imports various parts and components.

Citation :
Customs Appeal No. 41734 of 2015

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI

REGIONAL BENCH – COURT NO. IV

Customs Appeal No. 41734 of 2015

(Arising out of Order-in-Original No. 380/2015-AIR dated 31.03.2015 passed by the Principal Commissioner of Customs, Chennai-VII Commissionerate, New Custom House, Meenambakkam, Chennai – 600 027)

M/s. Ford India Private Limited,
S.P. Koil Post, Chengalpattu,
Tamil Nadu – 603 204
: Appellant

VERSUS

The Commissioner of Customs,
Chennai-VII Commissionerate,
Air Port & Air Cargo Complex,
Meenambakkam, Chennai – 600 027
: Respondent

WITH
Customs Appeal No. 41735 of 2015

Mr. R. Sathyan,
General Manager (Material Planning and Logistics),
M/s. Ford India Private Limited,
S.P. Koil Post, Chengalpattu,
Tamil Nadu – 603 204
: Appellant

VERSUS

The Commissioner of Customs,
Chennai-VII Commissionerate,
Air Port & Air Cargo Complex,
Meenambakkam, Chennai – 600 027
: Respondent

APPEARANCE:
Shri P. Sridharan, Advocate for the Appellant
Ms. SrideviTaritla, Authorized Representative (A.R.) for the Respondent

CORAM:
HON’BLE MR. C. J. MATHEW, MEMBER (TECHNICAL)
HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)
FINAL ORDER NOs. 41259-41260 / 2020
DATE OF HEARING:12.12.2019
DATE OF DECISION: 04.12.2020

Order Per :Hon’ble Mr. P. Dinesha

The appellant is engaged in the manufacture and sale of automobiles and in this regard, it imports various parts and components.

2.1 The Show Cause Notice dated 07.04.2014 came to be issued after the CZU-DRI carried an investigation into the modus operandi and goods declared by the appellant as “catalytic converter asy” that were imported vide Bills-of-Entry Nos. 5747715, 5747602 and 5749760, all dated 17.01.2012.

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