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2016 (2) TMI 1034 - AT - Customs


Issues:
Appeal against confiscation of imported goods, redemption fine, and penalty imposition.

Analysis:
The appellant imported a consignment declared as re-rollable steel scrap but found to be loose rusted secondary defective plates. The goods were sought to be confiscated due to lack of the prescribed license for import. Adjudication resulted in a fine and penalty imposition, later reduced on appeal. The appellant argued that the goods were ordered as re-rollable scrap, supported by export documents and origin certificate. The appellant contended that no expert opinion was sought for confiscation, citing a Tribunal decision. The department countered, stating the goods' nature was confirmed in the appellant's presence and disputed documents. The appellant's misdeclaration admission was highlighted by the department.

The Tribunal considered the appellant's claim of ordering re-rollable scrap for trading purposes and not misdeclaring the goods. The appellant's order, export documents, and origin certificate supported the claim. The loose rusted plates, although usable, lacked evidence of being used as such by the appellant. The Tribunal noted the absence of expert opinion to verify the appellant's declaration. Relying on a precedent, the Tribunal concluded that the goods were not liable for confiscation, setting aside the redemption fine and penalty.

The Tribunal disposed of the appeal based on the above analysis, emphasizing the appellant's legitimate ordering of re-rollable scrap and lack of evidence supporting misdeclaration. The decision highlighted the importance of expert opinion in verifying goods' nature and upheld the appellant's argument, ultimately ruling in favor of the appellant by setting aside the penalties imposed.

 

 

 

 

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