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2015 (10) TMI 31 - AT - CustomsClassification of calcareous stone – Exemption under Notification 103/2009-Cus – Confiscation of improperly imported goods – Adjudicating authority vide impugned order held that goods imported by appellant would be classifiable under Customs Tariff Heading 6802 2900 however, denied benefit of exemption Notification 103/2009-Cus and ordered confiscation of said goods under Section 111(d) of Customs Act, 1962 – Held that:- Goods were falling under 6802 29 00 under Customs Tariff, ITC (HS) Policy relating to corresponding entry was free under EXIM code 6802 29 00 and there was no value restrictions attached to goods – Therefore, there was no policy restriction at time of import either as to value or on account of other reasons – From provisions of policy, it was evident that classification under Indian Customs Tariff and ITC (HS) were aligned completely with each other –If that be so, Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation – In view of factual and legal position, it was clear that there cannot be two classification for Customs duty and for ITC (HS) purpose – Question of goods being liable to confiscation under Section 111(d) also would not arise – Decided in favour of Assesse.
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