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2013 (8) TMI 688 - AT - CustomsCorrect Classification of Imported Goods - What should be the correct classification of the imported goods declared as ‘Condensate or Crude Petroleum Oil’ or CPO imported by the assesses - Department was of the view that the import of refined petroleum products by declaring them as ‘Crude Petroleum Product’ or ‘Crude Petroleum Oil’ - Revenue declared the consignment as ‘Condensate/Crude Petroleum Oil’ that was imported by the assesses - Held that:- In the absence of establishing the source of origin of gas condensate the classification of the goods imported by the assesses had to be under CTH 2710 and duties were required to be discharged accordingly – Relying upon M/s. Pushpal Exports Pvt. Ltd. v. CC, Kandla [2011 (1) TMI 877 - CESTAT, AHEMDABAD]. Condensate hydrocarbon (C4 to C20 approx.) should be obtained from wet natural gas - No documentary evidence had been produced by the assesses that the goods imported were obtained during the stabilization of wet natural gas, immediately upon its extraction – Decided against assesse. Mis-declaration of goods – Confiscation Of Goods – Redemption Fine – Penalties u/s 111(a) - Whether there was a mis-declaration on the part of the appellants inviting confiscation, redemption and imposition of penalties upon the assesses under Customs Act, 1962 – Held that:- The penalties imposed upon the appellants under Section 111(a) of Customs Act, 1962 shall be restricted to the differential duty sought to be evaded after re-calculating the differential duty liability - The assesses had the knowledge of imported goods being good quality petroleum oil but the same was blindly accepted to be a crude oil condensate on the basis of statements given - all the assesses had knowledge of good quality petroleum oil which they agreed to be classifiable under CTH 2710 19 90 and accordingly confiscation of imported goods and imposition of penalties had been correctly made by the adjudicating authorities – When samples of imported goods were shown the same to be good quality petroleum oil and that they agree to pay differential duty - All other assesses who purchased the imported goods on high sea sale basis also admitted the wrong classification done and agreed to pay differential duty – Decided against assesses. Assessable value of Goods - Whether the assessable value of the imported goods was required to be enhanced from USD 240 PMT declared to USA 327.25 PMT - There was no evidence that assesses had repatriated more value in addition to the transaction value paid to the supplier of the goods - The chemical test reports of the relied upon consignments were not made available to the assesses - In the absence of these factors, it cannot be appreciated that the relied upon imports were contemporary imports and will be sufficient to reject the transaction value – Decided in favor of assesses.
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