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2017 (4) TMI 314 - AT - CustomsImport of video cassette blanks - classified under CTH 852390.09 or otherwise - It is the case of importer-appellant that the goods will fall under category of freely importable ones, while department's view is otherwise. Adjudicating authority in the impugned order has come to a conclusion that since width of the cassettes is not mentioned as any documents and even the examination report does not indicate the width as also that this point was not taken during the earlier proceedings, the goods fall under the category of restricted goods - whether the imported goods in this case are freely importable or otherwise? - Held that: - adjudicating authority should have considered the submission of the appellant in its correct perspective as appellant has procured the S-VHS recorder/player and produced the same before the adjudicating authority. Instead of deciding the issue on facts by ascertaining whether the cassettes are compatible with S-VHS recorder/player, adjudicating authority decided the issue on technicality. The decision of Tribunal in the case of Phil Corporation [2000 (11) TMI 683 - CEGAT, MUMBAI] squarely covers the issue, as in that case also similar cassettes were imported and the same objections were raised, while allowing appeal of the appellant-importer Tribunal held that the goods imported are freely importable - the two decisions of Tribunal categorically hold that similar goods as imported by appellant are freely importable - appeal allowed - decided in favor of appellant.
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