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2015 (2) TMI 464 - CESTAT KOLKATAImport of Silicon Electrical Steel Strips/Scrap originated from old and used dismantled transformer - Whether the imported goods are in the nature of scraps and freely importable or should be treated as old and used CRGO Strips whose import is restricted under the provisions of FTP, 2009-2014 read with Steel and Steel Products Quality Control Orders and the impugned Board s Circular - Held that:- While observing that the impugned items are not scrap, the Ld.Commissioner has mainly relied upon the importer s declaration and the fact that no evidence could be produced to the effect that the said goods were going for re-melting. He has observed that importer in this case himself has not claimed the benefit of the customs Notification which is applicable to the scrap . However, this view of the Ld.Commissioner has been challenged before us on the ground that the dock officers have categorically reported the items to be scrap and no further examination of the impugned goods was got conducted by the Ld.Commissioner before arriving at his conclusion that the impugned items are scrap. Commissioner did not think it proper to get the goods examined by an expert or by a person, who dealt in such goods instead of relying on his own perception. - Issue requires fresh adjudication by the Ld.Commissioner and before adjudication representative sample of the imported goods should be examined in presence of the importer s representative by the person/technical experts dealing in the relevant field to ascertain whether the items were usable as such or after their processing, mentioning inter alia the length, width, thickness and other physical/technical character of the representative samples to arrive at the conclusion whether the imported items are scrap or otherwise. Since the facts of the present case are not clear in the light of above discussion hence the examination of applicability of judgements cited by both sides to the facts in our opinion, at this stage would be pre-mature. Accordingly the order of the Ld.Commissioner is set aside with the direction to pass a fresh order - Matter remanded back - Decided in favour of assessee.
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