Home Case Index All Cases Customs Customs + AT Customs - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1199 - AT - CustomsClassification of imported goods - Injection Moulding machine - enhancement of value - old and used goods or not - mis-declaring and -under valuing the imported goods - evasion of Customs Duty - HELD THAT:- The matter pertains to injection moulding machine, which was described old and used by the party, and it was meant to be re- exported. However, the same it appears from the records and as confirmed by Advocate was never re-exported. During the course of investigation, party with consent had accepted enhanced value and discharged the duty, which was arrived at through the experts and by a Constituted Committee. Having accepted the enhanced value and paid duty on the same and not having re-exported the goods as was ascertained from the Advocate during the course of the hearing, there are no reason to disagree with the findings as far as valuation is concerned, as the same was based on an expert opinion after seeing the usage or otherwise of the machine and the value enhanced was accepted for release of the goods by the appellant themselves. The duty and interest therefore have been correctly paid. Mis-description - confiscation - penalty - HELD THAT:- The goods even as per the party were used only to some extent, stated to be in some trial runs. The examination reports relied upon by the department, atleast some of them do mention possibility of such use. The authorities below have ousted the description of the party as given in the bill of entry on the ground that use in trial run cannot be equated with commercial use - the goods were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was arrived only through various expert opinions. And the party having willingly accepted the value once the condition and extent of usage became known to them cannot be subjected to penalty - the goods are not liable for confiscation in the specific facts of the case and penalty imposed cannot be sustained. The post importation conduct of the party of voluntarily accepting enhanced value, when extent of usage became known to them, while not imposing any penalty or upholding confiscation, sustain the order of the department as far as valuation and demand of duty and interest is concerned. Appeal partly allowed.
|