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2016 (2) TMI 1150

Head Note:
Misdeclaration of imported goods - classification - poultry/fish/shrimp feed making machinery and other related equipment and accessories for feed manufacturing plant - Held that: - even though the goods are wrongly described/declared in the Bills of Entry, this itself does not result in short payment of duty. It is also observed that allegation of misdeclaration of description of goods is not sustainable in three Bills of Entry (Sl. Nos. 3, 4 and 5) because the declared description ‘Animal feed production equipment’ and ‘machinery for preparing animal feeding stuff’ are covered under the description: ‘poultry/fish/shrimp feed making machinery’.

Whether the applicant was obliged to declare the intended use of the machineries-industrial use or otherwise? - Held that: - as per HSN Explanatory Notes, if the goods are for industrial use, the classification is 8479, instead of 8436. The Bench finds that the applicant is a regular importer and is supposed to be aware of importance of HSN Explanatory Notes in the matter of classification. As such, there is a lapse on the part of the applicant to this extent and therefore the provisions of Section 111(m) and consequently Section 112(a) of the Customs Act are attracted.

Short payment of interest and duty - Held that: - the Bench holds that the applicant is liable to pay the duty demanded in the SCN along with the applicable interest. The Bench also observes that the applicant has co-operated in its proceedings - In terms of sub-section (8) of Section 127C this order of settlement shall be void if the Bench finds, at any time, that the subject settlement has been obtained by the applicant by fraud or misrepresentation of fact.

Appeal disposed off.


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