Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (11) TMI 948

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of duty by the appellant at the enhanced rate without contesting the enhanced duty liability, was due to avoidance of demurrage and detention charges of the vessel. Such payment cannot prove under-valuation of goods for the purpose of imposition of redemption fine and penalty, especially in view of the fact that the onus vest with the customs department has not been satisfactorily discharged. - import documents available in the file prove bonafides of the appellant, the genuineness of which have not been disputed by the Department, I am of the view that imposition of redemption fine and personal penalty on the appellant is not justified. Thus the impugned order imposing redemption fine and personal penalty is set aside - Decided in fav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the adjudication order. However, the appellant is contesting the redemption fine and penalty imposed in the adjudication order and subsequently confirmed in the impugned order. 2. The Ld. Advocate, Sh. Saurabh Kapoor appearing for the appellant submits no technical expert in the field has been engaged for verification of the nature of the imported goods, i.e., whether the same is rerollable steel scrap or H Beams. According to the Ld. Advocate, the Appraising Officers posted at the port are not the expert in the field of metallurgy, and as such, they are not competent to say that the goods are not the same as indicated in the import documents. It is his further submission that the import documents such as the contract entered with ove .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eported in 2014 (313) ELT 443 (Tri. Mum) - Prateek Traders vs CC Ahmedabad reported in 2009 (248) ELT 462 (Tri. Ahmd) - Vardhaman Tradelink (P) Ltd. vs CC Jamnagar reported in 2009 (236) ELT 72 (Tri. Ahmd) 3. Per contra, Ld. Jt. CDR Sh. Pramod Kumar appearing for the Respondent submits that during examination, since the consignment was found to be H Beam having length of 12' to 14' (secondary/defective), the same cannot be considered as rerollable steel scrap. In this regard, the Ld. Jt. CDR placed reliance on Note 8(a) of section XV of HSN Explanatory Notes wherein the term 'waste and scrap' has been defined to mean metal waste and scrap from the manufacture or mechanical working of metals, and metal goods de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther, the contract entered into between the appellant and the overseas suppliers clearly mentioned that the commodity to be supplied is rerollable steel scrap. The description of the goods as indicated in the said documents have not been disputed by the Customs Authorities at the port of import. Further, for verification/ inspection of the goods at the port of import, the Department have not engaged the services of any expert in the field. In absence of any doubt about the genuineness of the import documents submitted by the appellant and without proper inspection of the goods by the authorized/ approved agency, it is not prudent on the part of the Department to change the classification of the goods to H Beam having length of 12' to 14 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates