Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1344 - AT - CustomsPenalty on CHA u/s 112 (a) of CHA - classification of imported goods - Rudraksh - Chapter 44 or Chapter 14? - classification as declared in the Bill of Entry was not accepted and it was found that the goods are rightly classifiable under Chapter 14 - case of Revenue is that CHA is obligated to file a Bill of Entry based on correct classification and in case he is aware of different classification being adopted by the importer, he is duty bound to inform the Customs about the wrong classification as advised by the importer - Held that: - the goods were imported and the Bill of Entry was filed for warehousing. Warehoused goods will be in control of the Customs authorities. Classification of the product is claimed under a particular heading. The nature of product for classification could be more appropriately arrived at by physical examination only. Prima facie, Rudraksh classification, as a product of the particular chapter is to be examined with reference to the nature and the manner in which it is imported, whether it is plant product, for use or worked upon product or any declared other purposes. In such situation, it will not be correct to take a penal action against the Appellant who is director of the CHA for filing a classification under a particular chapter. Penalty set aside - appeal allowed - decided in favor of appellant.
|