Home Case Index All Cases Customs Customs + AT Customs - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1069 - AT - CustomsClassification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 – Mis-declaration of Goods – Imposition of redemption fine, duty and penalty – Appellant filed Bill of Entry claiming classification of Dry (Betel) nuts under ITC HS Code 08129090 however as goods were dry betel nuts in split condition, department sought to classify under tariff sub-heading 08028020 – Commissioner vide impugned order confirmed differential duty, redemption fine and penalty – Held that:- product was declared as ‘Safe Food’ on basis of food safety parameters tested under its rules and regulations – Court find from test reports that sample of imported goods are not unsuitable for immediate consumption and therefore they would merit classification under CTH 080280 and not under CTH 0812. Classification was dependent on fact for unsuitability of goods for immediate consumption and on this fact importer misdeclared, as test reports have indicated – Classification of imported betel nut was sought for by Appellant under CTH 0812 which has essential criteria that State in which goods are imported are unsuitable for immediate consumption – It was obviously mis-declaration on part of importer – Goods therefore liable for confiscation – Once imported goods are found to be classifiable under CTH 0802 8020, their import is not allowable if their CIF value is below ₹ 75 per kg. as provided in DGFT Notification – In view of facts and circumstances of case, court of opinion that as goods are classifiable under CTH 0802 8020 duty @ 100% BCD and 4% Additional duty was leviable – Thus, order of adjudicating Commissioner modified to extent of reduction in amount of redemption fine whereas duty and imposition of penalty confirmed – Decided against assesse.
|