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2020 (1) TMI 242 - AT - CustomsImposition of penalty on Director of the company - mis-declaration of goods - import of Molybdenum ore - appellants have claimed that the same is ore, claiming benefit of notification - case of Revenue is that trading of Molybdenum ore to prepare concentrate amounts to manufacture; therefore the benefit available for ores cannot be extended to the concentrates - Benefit of N/N. 4/2006 dated 1.3.2006 - HELD THAT:- Vide the statements dated 4.10.2011 and 5.11.2012 Shri Ramesh Shah has expressed his opinion that ores and concentrates fall under the same heading; further he had accepted that exemption from CVD was wrongly claimed on account of their not being aware of the amended notification No.4 of Chapter 28; we find that Shri Ramesh Shah was also giving evasive answers such as he was not aware as to how and why the CHA declared the goods to be ore. It is anybody’s guess that the CHA will not be benefited in any manner by this mis-declaration. Shri Ramesh Shah being at the helm of the affairs of the Company has liaison with valid suppliers, CHA and the Customs Authorities - Shri Ramesh Shah cannot extricate himself from mis declaration made by M/s. Sakar Industries Pvt.Ltd. Appeal dismissed - decided against appellant.
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