Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 349 - CESTAT CHENNAIClassification of imported goods - MTS Heavy Melting Scrap - Adjudicating authority held that the importer had mis-declared the goods as heavy melting scrap instead of used ship anchoring chains and ordered confiscation of the imported goods - N/N. 21/2002 (SI. No. 200) - whether the goods are to classified under CTH 73151220 or under CTH 72044900? - Held that:- A reference to the inspection report at the originating end clearly tells us that the goods are in the nature of scrap/second hand/defective and that such goods are to be considered as scrap as per the Internationally accepted parameters for such classification. It is noteworthy that the inspection agency at the Port of Export is one of the agencies recognized by DGFT for such classification. Secondly, such a classification report cannot be completely ignored. The goods imported which have been declared as melting scrap, have been held to be otherwise by the customs authorities mainly in view of the goods were in running length. But in the light of the opinion of various agencies including that of the certification agency at the Port of Export we are of the view that the imported goods are required to be considered as metallic scrap as per the internationally accepted parameters for such classification. there are no justification to disregard such evidences and order reclassification under 7315 as second hand goods - Confiscation not justified - appeal allowed - decided in favor of appellant.
|