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2023 (3) TMI 501 - AT - Customs
Redemption fine in lieu of confiscation of goods - Mis-classification of imported goods - new Aluminium, Extrusion doors and panels or Aluminium Extrusion Scrap (trade) - request for mutilation of goods not accepted - visual examinations by officer cannot be preferred over and expert opinion about serviceability or otherwise of any imported goods - HELD THAT:- The goods have been cleared and duty discharged as per the Tariff Heading proposed by the department. The Certificate of Chartered Engineer produced by the party is actually deficient, as it has been obtained behind the back of Customs Officials and does not show the time and date of entry at the port for examination of goods by this expert. Even the expertise in the field of Chartered Engineering is not coming forth on record, as also the language of the certificate does not indicate that the author is prepared to face legal scrutiny of its document and to get it examined as per law in case of need by the authorities. It is therefore found that the same has been correctly rejected by the Commissioner (Appeals).
Also, the party had made a request for mutilation of the imported consignment to indicate their bona fides which does not appear to have been considered by the department view of their acceptance of the department’s stand exhibited through waiver of show cause notice as well as clearance of the consignments.
It is noted that the party has already paid duty under the Tariff Heading proposed by the department and also shown its bona fides subsequent to the import as they sought mutilation of goods before clearance. The redemption fine is reduced to Rs. 1,00,000/- and the personal penalty under Section 112 to Rs. 10,000/- - appeal disposed off.