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2015 (9) TMI 1072 - AT - CustomsImproper importation of old white and coloured, cut wiper industrial rags Classification of Goods Appellant filed Bill of Entry for clearance of old white and coloured, cut wiper industrial rags classified under CTH 63109010 as woolen rags On examination, it revealed that out of 480 bales, 180 bales were coloured and remaining 300 bales white and also goods appeared to be new Adjudicating authority confiscated impugned goods under Section 111(d) of Customs Act, 1962 and redemption fine and penalty was imposed Held that:- in test report it was found that goods were not rags and it was not found to be completely mutilated rags It was observed that impugned goods were admittedly small new textile cutting and same was restricted under Foreign Trade Policy Therefore impugned goods were not classifiable however, it was correctly classifiable as others under CTH 63101090, which was restricted As appellant has not obtained special import licence for clearance of same, therefore they have made liable themselves for imposition of penalty However appellant deserve reduction in fine and penalty Decided partly allowed Assesse.
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