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2012 (10) TMI 462 - CESTAT, KOLKATAConfiscation of goods - heavy melting steel scrap – Held that:- Once the classification is accepted and goods are held to be used pipes, it is quite clear that they are not covered by para 2.17 of Import Trade Policy which allows free import of goods since this paragraph does not cover goods under CTH 7304. Since the goods are old and used, restriction applicable on second hand goods would apply - appellant requires license and therefore goods are liable to confiscation – confiscation upheld Mis-declaration – Held that:- Claim of the appellants that they had given the full description of the goods is correct – Held that:- It is a question of interpretation as to whether used and old pipes can be considered as heavy melting scrap or not and appellant has gone by the description in the invoice and the party from whom they have imported goods to give the description in the bill of entry. Therefore the charge of mis-declaration cannot be sustained – penalty reduced
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