Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1242 - AT - CustomsRecovery of amount claimed as exemption in terms of N/N. 12/2012-CE dated 17th March 2012 - import of iron ore fines - appropriateness of classification against tariff item 2601 11 50 of schedule to Central Excise Tariff Act, 1985 for assessment to ‘additional duty of customs’ under section 3(1) of Customs Tariff Act, 1975 on the imports - HELD THAT:- The Tribunal had settled the classification on the facts and physical properties peculiar to ‘iron ore fines’ imported by the appellant therein and which is identical to the goods impugned in this appeal. Any bolstering that the adjudicating authority considered necessary to support his finding on facts were not only not directly in relation to the controversy over the rival classifications but also not pertaining to imported goods as presented for assessment. Moreover, it is seen from the order of the Tribunal that relevance of these cases laws had not been pressed in arguments countering the challenge mounted in M/S AMBA RIVER COKE LTD. VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE) , MUMBAI [2022 (6) TMI 217 - CESTAT MUMBAI]; had those been urged but not considered, appropriate recourse should have been had to section 129B(2) of Customs Act, 1962. In the absence of such, the plea of non-consideration of judicial decisions as justification at this stage for discard of the decision of the Tribunal in re Amba River Coke Ltd is not tenable. Revenue has not been able to substantiate its plea for urging a contrary stand on classification of the impugned goods or to entertain any impediment in following judicial precedent that has determined classification of goods impugned in the appeal. With the classification, as originally declared, being affirmed, the proceedings against the individual also does not sustain - Appeal allowed.
|