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2012 (4) TMI 414 - CESTAT, AHMEDABADImport of old, used and discarded rubber tyres – Department enhanced value of tyres, imposition of redemption fine in lieu of confiscation and penalty as the tyres imported were in sound condition, hence usable after working, proceedings initiated - Tribunal called for revision of classification as only a small quantity of 3,142 tyres was found to be in good condition and not on entire consignment – Held that:- Since a small quantity of less than 10% has been found to be usable, it cannot be said that the appellants have intentionally mis-declared the classification - what has been purchased apparently is a stocklot and in such purchase, some good quality tyres would always be found - redemption fine in lieu of confiscation on the ground of mis-declaration of classification also cannot be upheld and no penalty under Customs Act - remand the matter to the original adjudicating authority who shall decide the duty payable on 3142 tyres - once it has been held that the value arrived at on the basis of opinion of the re-traders, cannot be accepted and the valuation has not been done in accordance with the valuation rules, the Department cannot proceed to revise the value - Commissioner is directed to re-consider the issue
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