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2022 (12) TMI 621 - AT - CustomsLevy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - dispute related to classification of goods - import of Bulk Reishi Gano Powder-100% Ganoderma and Bulk Ganocelium Powder-100% and Gano Mycelium - to be classified under Customs Tariff Heading [CTH] 30039011 or CTH 21069099 - HELD THAT:- In the impugned order the Principal Commissioner obfuscated the fact that the Final Order of this Tribunal was passed on an appeal by the Revenue as the Commissioner (Appeals) had decided the classification in favour of the importer. Until the Final Order was passed by this Tribunal on 10.1.2018, the order of the Commissioner (Appeals) was binding on both sides. In these Bills of Entry also, after the order of the Commissioner (Appeals), SCNs could have been issued and transferred to call book and decided after this Tribunal passed the Final Order. However, until the Final Order of this Tribunal was issued, the order of Commissioner (Appeals) was binding both on the importer and the officers. Self Assessment of Bill of Entry - While the importer is required to subscribe to the truth of the contents of the Bill of Entry, it refers to facts and not opinions. There cannot be any absolute true or false views. The importer may self-assess the duty under a particular tariff heading as per its view and understanding, the officer re-assessing the Bill of Entry may take hold a different view. In the subsequent chain of appeals through Commissioner (Appeals), Tribunal and Supreme Court, different views may be taken and at any point of time, the view of the higher judicial/ quasi-judicial authority prevails over the view of the lower authority. Self-assessment is subject to any reassessment by the proper officer. Self-assessment can also be appealed against to the Commissioner (Appeals). They can assess duty as per their understanding and the officers are free to reassess it as per Section 17(4). Mis-classification or incorrect assessment of duty does not amount to mis-declaration in the Bill of Entry nor does it attract any penalty. Levy of penalty u/s 112 (a) (ii) - Penalty under section 112 (a) (ii) is imposable on any person for acts or omissions which render any goods liable to confiscation under section 111. - The goods were not confiscated even in the impugned order under section 111(d). Section 111(m) applies if goods do not correspond to an entry made under section 46 and there is no allegation, let alone evidence in this case that the goods were not as per declaration. The allegation of mis-classification of goods, even if it is true, will not attract 111(m). Levy of penalty u/s 114AA - There is no allegation or evidence that the goods were wrongly declared and the allegation of mis-classification or incorrect assessment of duty, even if it is true, will not attract penalty under section 114AA. No penalty.
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