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2021 (11) TMI 517 - COMMISSIONER OF CUSTOMS (APPEALS), AHMEDABAD - Customs
Head Note / Extract:
Classification of goods - Natural Abrasive - adjudicating authority rejected the declared description of ‘Natural Abrasive’ and confirmed the classification as ‘Natural Garnet’ and re classfied the goods under CTH 2513 2030 - Confiscation - penalty - HELD THAT:- The export cargo was detained under panchnama dated 25.5.20 19 and samples were drawn from the live consignment and sent to CECL, Vadodara. Test report received from CECL. Vadodara stated that the sample was pinkish red in colour coarse powder and composed of Silicates of Iron , Aluminium. Calcium and that it had the characteristics of Garnet (natural almandine and Pyrope type). As it appeared that the goods meant for export were natural garnet’ and not ‘Natural Abrasive’ as declared by the exporter, the goods were placed under seizure on 31.5.2019. The appellant have relied upon Notification No. SO 2356 (E) dated 11.7.2016 issued under Section 11C of the Mines and Minerals (Development and Regulation) Act, 1957 by the Central Government. Further reliance has been placed on the unstarred question No. 2879 answered on 10.7.20 19 in Lok Sabha by the Minister of State from the PMO. Since these were not covered in the impugned order, comments were called from the adjudicating authority. However no response was received in the matter and therefore a reminder was sent for specific reply in the matter. However the adjudicating authority has not bothered to reply as yet. Hence, remitting of the case has become sine qua non to meet the ends of justice. The appeal is remitted to the proper officer, who shall examine facts, documents submissions as discussed and then pass proper speaking order afresh following principles of natural justice and adhering to the legal provisions - appeal allowed by way of remand.