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2016 (12) TMI 1311 - AT - CustomsImport of restricted item - classification of imported goods in dispute - confiscation - whether the imported goods were Rubber Crumb under CTH 4017 00 90 or were ground waste of vulcanized rubber tyre powder under CTH 40040000 and is restricted item for import? - Held that: - The entry under CTH 4017 reads as “Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.” - The Commissioner (Appeals) has rejected the said claim of classification of the goods under CTH 4017 00 90 as the goods imported were “other than hard rubber” according to the test report. He classified the goods under CTH 40040000 – “waste, parings and scraps of rubber (other than hard rubber) and powders and granules obtained therefrom.” The appellants have not produced any evidence to contradict the test report - Since the goods under CTH 4004 are “Restricted” and needs license for import of the same, there is also no infirmity in holding the goods liable to confiscation - redemption fine reduced to ₹ 15,000/- on fair consideration - penalty also waived - appeal partly allowed - decided partly in favor of appellant.
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