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2024 (5) TMI 573 - CESTAT MUMBAIClassification of goods - Valuation - liability to pay duty - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - Penalty - dissonance with description of goods as ‘slabs’, classifiable against tariff item 7207 1990 - HELD THAT:- According to Learned Counsel for appellant, the sole relief sought for in appeal of jurisdictional Commissioner of Customs is levy of differential duty for goods having been, as set out in impugned order, mis-declared, at least, as far as presence of ‘alloy’ is concerned but that, notwithstanding the vigorous defence by Learned AR, the claim for ₹ 22,52,521 was below the threshold prescribed for pursuit of litigation by the Central Government in instruction dated 2nd November 2023 of CBIC from file of Judicial Cell to subordinate offices. Learned AR urged us to disregard this ground as one of the exceptions is an aspect of the appeal. Though the order impugned did take note of misdeclaration of ‘alloy steel’ articles as those of ‘non-alloy steel’, the appeal of Revenue refers to descriptional deviation solely to reinstate the upward valuation that had been resorted to by the original authority. Thus, we find that the exception in the instructions supra does not guide the handling of this appeal. The appeal of Commissioner of Customs is dismissed for not being in compliance with threshold qualification in the litigation policy of the Central Government. The finding on confiscability is limited to ‘alloy steel’ articles lying uncleared. That these were liable to confiscation is based on test report of sample which was extrapolated to the entirety of the consignment. The extent of misdeclaration has, thus, not been quantified. It is conceded in the impugned order that the goods are only ‘technically’ offending. It is also clear that the extent of alleged misdeclaration is limited and, with no consequence to value or rate of duty, hardly qualifies to be of relevance in disposal of the declaration u/s 46 of Customs Act, 1962. We see no reason to sustain the confiscation. Appeal of importer-appellant is allowed. Appeal of Revenue is dismissed.
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