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2013 (5) TMI 297 - AT - CustomsClassification/Valuation dispute – import of re-rollable plates - Imposition of redemption fine or penalty – Held that :- The observation of Chartered Engineer available who has categorically remarked that 90% of the goods imported were serviceable material and recoverable from the plates imported by appellant. Balance material of 10% was found to be re-rollable after cutting from the plates to make that serviceable. The appellant has not declared thickness or size of the goods in the bill of entry and it only says re-rollable plates. Therefore, there cannot be any divergent view from the technical view relied by Revenue who has occasion to physically inspect the goods for his opinion. The goods imported shall fall into tariff entry 7208.4010 for the percentage and character described in technical report. Redemption fine - held that:- appellant has force for reduction in redemption fine since percentage of the character of the goods has been mentioned in technical report which is 10% to be re-rollable. Keeping this aspect in view we direct that redemption fine be reduced to Rs. 2 lakhs. So far as penalty is concerned, in view of classification issue involved, finding the declaration contrary to law and looking into modus operandi followed, penalty of Rs. 25,000/- is confirmed.
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