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- 2021 (10) TMI 598 - CESTAT CHANDIGARH
Jurisdiction - power of Additional Director General (DRI) to issue SCN - proper Officer to issue SCN u/s 28 (4) read with Section 2 (34) of Customs Act, 1962 or not - HELD THAT:- In the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT] the Hon’ble Apex Court has follow up the decision of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] and it is held that the Additional Director General, DRI is not a proper Officer within the meaning of Section 28 (4) read with Section 2 (34) of Customs Act, 1962. The Additional Director General, DRI, Ludhiana is not a proper Officer to issue Show Cause Notice under Section 28 (4) read with Section 2 (34) of Customs Act, 1962 - appeal allowed - decided in favor of appellant.
- 2021 (10) TMI 543 - CESTAT CHENNAI
Refund of SAD - appellant has not furnished the Chartered Accountant certificate as well as correlation statement as required under para 5 of Circular No. 6/2008-Cus dated 28.4.2008 - benefit under N/N. 102/2007- Cus. dated 14.8.2017 denied - HELD THAT:- The Board vide Circular No. 16/2008-Cus has clarified that it is not required to produce the original challans. In the present case, there is no doubt with regard to any of the VAT / ST paid by the appellant. It is summarily rejected stating that the appellant has not produced the original challans. As per the circular, the authority cannot insist for producing the entire original VAT / ST challans unless any deficiency memo is issue informing discrepancy. The appellant having furnished Chartered Accountant certificate and the Commissioner (Appeals) having recorded that it stands correlated the rejection holding that appellant has not furnished the original of VAT / ST challan is unjustified. Appeal allowed.
- 2021 (10) TMI 542 - CESTAT AHMEDABAD
Valuation of imported goods - Glass Chaton of various varieties - rejection of declared value - enhancement of value based on NIDB data - It has been argued that the NIDB data is based on reassessment and not based on actual invoice value - HELD THAT:- In the appeal before Commissioner (Appeals) the revenue has argued that the adjudicating authority while passing the impugned order has not considered the OIA of the Commissioner (A), Ahmedabad, wherein the enhancement of transaction value has been upheld. The said order has already been set aside and no reliance can be placed on the said order. The Order In Original gives specific grounds why the declared value cannot be rejected. The impugned order does not give any findings on why the said order is incorrect except to rely on the earlier order of Commissioner (Appeals) which has already ....... + More
- 2021 (10) TMI 392 - CESTAT MUMBAI
Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - eNodeB, would be a Base Station in the 4G network? - Mis-declaration of goods or not - Whether the goods classifiable under CTH 8517 61 00, which is specific for ‘Base Stations’ or whether the goods are classifiable under the residuary CTH 8517 62 90 for ‘Other’? - extended period of limitation - HELD THAT:- It is seen that eNodeB is an evolved Base station of 4G Technology, which does not have the drawback of the Base Stations of 2G and 3G technology of having to communicate via a separate Controller owing to inability to communicate directly, which results in slowing down the speed of the connection. In that sense, the Base Stations of 4G Technology (digital signals) are at par with the Base St....... + More
- 2021 (10) TMI 391 - CESTAT MUMBAI
Re-classification of imported goods - cut and polished diamonds - enhancement of value by recourse to rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - confiscation - redemption fine - penalty - HELD THAT:- In terms of N/N. 12/2012-Cus dated 17th March 2012, both ‘rough diamonds’ and ‘diamonds including lab grown diamonds - semi processed, half cut or broken’ are exempted from duty on import. The goods were entered for import on the claim for classification against heading no. 7102 3100 of First Schedule to Customs Tariff Act, 1975 attracting ‘nil’ rate of duty but was ordered for re-classification against heading no. 7102 3910 of First Schedule to Customs Tariff Act, 1975 with duty liability of 2% for demanding differential duty. The impugned order is categorical in i....... + More
- 2021 (10) TMI 341 - CESTAT CHENNAI
Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - High Sea Sales - Notification No. 29/2010-Cus. dated 27.02.2010 - time limitation - import of Ordinary Portland Cement falling under CTH 2523 2910 - HELD THAT:- The investigation revealed that the RSP of the cement per 50 kg during the disputed period was above ₹ 190/- and therefore, importer is not eligible to avail the concessional rate of CVD in terms of clause 1A(i) of Notification No. 04/2006-C.E. The letter of the Superintendent of Customs dated 06.09.2011 showed that the importer was not doing any manufacturing activity in the premises although the importer contended that he is engaged in the manufacture of hollow blocks/bricks. Since there is no manufacturing activity, it cannot be said that the cement was captive....... + More
- 2021 (10) TMI 305 - CESTAT CHENNAI
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - misclassification and overvaluation of imported goods to claim higher drawback - appellant has allowed Shri Bhagwan Patil who does not possess proper qualification to deal with customs clearance activities and thus failed to comply with CBRL2, 2013 - HELD THAT:- The appellant as a Customs Broker is obliged to recruit persons who have proper qualification and only engage such persons to deal with clearance of goods. The appellant having allowed Shri Bhagawan Patil to use the password for filing documents on the ICEGATE has in our view, indeed violated Regulation 17(9) of CBLR, 2013. The question then is whether such infraction is so grave to impose a punishment of revocation of license and forfeiture of security. This has to be answered by considering....... + More
- 2021 (10) TMI 303 - CESTAT CHENNAI
100% EOU Scheme - detention of certain imported and indigenous goods which were not included in the list of capital goods - appellant’s case was referred to the National Company Law Tribunal, Chennai in terms of Section 31(1) of the Insolvency and Bankruptcy Code, 2016 for consideration and approval of a Resolution Plan - HELD THAT:- The order of the National Company Law Tribunal, Chennai in the matter of M/s. Subburaj Spinning Mills Pvt. Ltd. dated 12.03.2019 [2019 (5) TMI 480 - NATIONAL COMPANY LAW TRIBUNAL, SINGLE BENCH, CHENNAI] is placed, where the National Company Law Tribunal has held that the Resolution Plan is approved and thereafter concluded that the same shall become effective from the date of passing of the order. As per the order, from the plan approval date, all proceedings, claims, disputes and interests in connectio....... + More
- 2021 (10) TMI 251 - CESTAT CHENNAI
Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - to be treated as ‘concentrate’ to deny exemption of CVD as per Sl. No. 56 of N/N. 12/2012-C.Ex. dated 17.03.2012 or otherwise? - HELD THAT:- In the Circular F.No. 332/1/2012-TRU dated 17.02.2012, clarification has been issued that processes in the nature of crushing, screening, sizing or washing will not result in ‘concentrate, which is leviable to Central Excise Duty. That the term ‘concentrate’ applies to ores which have had part or all of the foreign matter removed by special treatment. It can be seen that for previous import, the Department had sent samples for analysis and expert opinion to ascertain whether the imported goods are Zirconium ore or Zirconium concentrate. The percentage of Zirconium Oxide contained in the goods would hel....... + More
- 2021 (10) TMI 102 - CESTAT CHENNAI
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - misdeclaration of an export consignment - concealment of Ephedrine concealed in polyethylenebag/s - HELD THAT:- The consignment of glass bangles were declared for export to Malaysia vide the shipping bill cited above. Examination conducted on receipt of intelligence by department revealed that 105 kg of Ephedrine, a narcotic substance was concealed in the consignment. Keeping apart the omissions and commissions of the exporter in the smuggling, we are concerned with the role of the CHA is to be examined in this case. On perusal of the records, it is found that the appellants have submitted copies of PAN card, GST Registration Certificate, GSTIN ID card etc. obtained from the exporter. It is clear that exporter themselves have given a categorical subm....... + More
- 2021 (10) TMI 94 - CESTAT CHENNAI
Denial of benefit of exemption under EPCG licience - N/N. 102/2009-Cus. dt. 11.09.2009 - duty credit scrips under SHIS scheme not issued - SHIS scrips which are not issued in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also - HELD THAT:- Whenever a scheme is formulated by the Ministry of Commerce/DGFT, a corresponding exemption notification is issued under Section 25 of the Customs Act to grant exemption from duties of customs. Such exemptions can be full or partial, conditional or unconditional. If goods imported under a promotion scheme of DGFT are exempted, evidently, the importer will have to fulfil the conditions laid down in the scheme which are mirrored in the exemption notification issued under the Customs Act. Many of these conditions are post....... + More
- 2021 (10) TMI 85 - CESTAT HYDERABAD
Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli have been closed which was duly intimated to the appellant but was not contested at the appropriate stage - shortage in the quantity of chemical imported - principles of natural justice - HELD THAT:- The goods imported, since were highly volatile in nature were mentioned to be susceptible to evaporation during the course of transit from Visakhapatnam port to the factory which is situated at more than 50 KMs. But the simultaneous perusal of record reveals that this submission of appellant came for the first time, vide the letter of appellant dated 27.03.2015 whereas the first transfer bond got already closed on 19.01.2014 and the last transfer bond among 5 was closed on 11........ + More
- 2021 (9) TMI 1267 - CESTAT AHMEDABAD
Classification of imported goods - Base Oil SN 50 - classifiable under Customs Tariff chapter hearing 27101960 as claimed by the appellant in the bill of entry or the same is classifiable as HSD under Chapter heading 27101930 of Customs Tariff Act, 1975 as claimed by the revenue? - Confiscation - redemption fine - penalty - HELD THAT:- The entire case was decided on the basis of test conducted initially by the Central excise and Customs Laboratory at Vadodara and CRCL New Delhi. Subsequently on the intervention of Hon’ble Gujarat High Court in the petition filed by the appellant and as per direction of Hon’ble High Court the test was conducted at IOCL, Mumbai. As per IS 1460:2005 there are 21 Parameters and as per amended IS 1460:2017 it is 22 parameters. However, IOCL Lab tested 21 parameters as per IS 1460:2005. The adjudica....... + More
- 2021 (9) TMI 1257 - CESTAT CHENNAI
Classification of imported goods - screw / drag conveyors and bucket elevators - to be classifiable under CTH 84379090 or under CTH 8428? - HELD THAT:- The very same issue was analyzed by the Tribunal in the case of M/S ANNAPURNA AGRONICS MACHINERY PVT LTD VERSUS CCE & ST- SONEPAT (DELHI-III) [2018 (12) TMI 854 - CESTAT CHANDIGARH] where it was held that the appellants have produced various technical opinions as well as the data from Customs and Central Excise Department wherein the importer as well as exporter of elevators and conveyors used specifically designed for rice milling have been classified under heading No. 8437 of the CETA. The impugned goods imported for specific use in the milling factory merits classification under CTH 8437 - Appeal allowed - decided in favor of appellant.
- 2021 (9) TMI 1251 - CESTAT BANGALORE
Absolute Confiscation of imported goods - import of used Digital Multifunction Printing and Copying Machines (MFDs) - restricted goods or not - hazardous waste or not - seeking benefit of reduced fine and penalty - HELD THAT:- The original adjudicating authority in the remand proceedings has totally ignored the direction of Tribunal given in its order dt. 20/12/2019. Learned Commissioner(Appeals) has also ignored the said order - in the identical circumstances, Tribunal in the case of ACCORD DIGITECH VERSUS C. C-BANGALORE [2020 (12) TMI 647 - CESTAT BANGALORE] has granted the benefit of reduced redemption fine and penalty. Respectfully following the decision of the Tribunal in the case of Accord Digitech, the appeals are allowed partially by reducing the redemption fine to 10% of the enhanced value and penalty to 5% of the enhanced value - appeal allowed in part.
- 2021 (9) TMI 1140 - CESTAT NEW DELHI
Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126 of Central Motor Vehicle Rules - HELD THAT:- The issue is no longer res integra. The applicability of the Rule 2(a) of General Rules of Interpretation read with Chapter 87 of the Customs Tariff, have been held to be not applicable for interpretation of the Import Export Policy or the Foreign Trade Policy, as early as in 1983 by the Hon’ble Supreme Court in the case of UNION OF INDIA VERSUS TARACHAND GUPTA & BROS. [1971 (1) TMI 53 - SUPREME COURT] and again a constitution bench of the Apex Court in COLLECTOR OF CUSTOMS VERSUS RELIANCE INDUSTRIES LTD. [1999 (12) TMI 62 - SUPREME COURT]. The show cause notice and the impugned order are in the teeth of the....... + More
- 2021 (9) TMI 1135 - CESTAT CHENNAI
Levy of penalty - Scope of the Show Cause notice (SCN) - corrigendum to the SCN - Misdeclaration of quantity in the impugned consignments - shifting of goods to an unit in free trade warehousing zone in Chennai - breach of trust - HELD THAT:- In the instant case a show cause notice was issued on 29.07.2020. The office of the Commissioner of Customs, Chennai III have vide letter dt.11.09.2020 informed the Additional Commissioner of Customs of Chennai VII Commissionerate that duty with interest and penalty has been paid in full within 30 days of the receipt of the demand cum show cause notice;the proceedings are deemed to be conclusive in respect of the matters stated therein under Section 28 (6) of the Customs Act, 1962; and that necessary order in this regard be issued - the payment of differential duty penalty and interest has been made ....... + More
- 2021 (9) TMI 1134 - CESTAT CHENNAI
Continuance of proceedings under Customs after initiation of CIRP under IBC - appointment of Resolution Professional under Insolvency and Bankruptcy Code, 2016 - HELD THAT:- The crux of the issue, as submitted by the Learned Counsel, is that even though the moratorium was imposed, it was on the claims by creditors and it was not applicable to the instant case which does not deal with any demand against the appellant but involves, on the contrary, a claim by the appellant themselves. On perusal of the order of NCLT, it is found that, either way, the proceedings can be continued. We also find that the second request of the appellant for change of address can also be incorporated in the cause title. Accordingly, Miscellaneous Applications filed by appellants can be allowed. The Miscellaneous applications stand accordingly disposed off. Claim....... + More
- 2021 (9) TMI 1132 - CESTAT NEW DELHI
Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - branded car tyres imported under the guise of multi brand and ‘multi size stock let off’ the road tyre - HELD THAT:- Bill of Entry as were filed for importing the tyres declared goods as “multi brand and multi size stock let off the road tyre”, which on physical verification, were found to be of “multi brand multi size new radial car tyres ” that too without mandatory BIS markings. Not only this, the tyres were found excess in quantity. Thus apparently, present is the case of mis declaration of quantity of tyres as well as of mis-description of imported goods being imported by M/s. Sai Enterprises for M/s. Auto Mart India Ltd., proprietor Shri Navin Kumar. It is observed from the statement ....... + More
- 2021 (9) TMI 1131 - CESTAT NEW DELHI
Remission / Refund of Customs Duty - pilfered goods - direction to pass a speaking order about applicability of Section 27 of the Act - out of charge order for clearance for home consumption - sole contention is that the noticed pilferage in the given facts and circumstances was the pilferage which had occurred prior the out of charge was given, accordingly, benefit of remission of duty be given to the appellant - HELD THAT:- The common thing for section 13 & 23 is the time of applicability of these provisions i.e. after the unloading of the imported goods but before the proper Officer makes an order for clearance of imported goods for home consumption. Thus, the importer is not liable to pay the duty on the goods if pilfered during this period (as per Section 13). Similarly, importer shall be liable for remission of duty for the good....... + More
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