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2018 (1) TMI 1060 - AT - CustomsClassification of imported goods - Zinc Ash in free flowing form - Department took the view that the imported goods being zinc ash should be classified under CTH 26201900 attracting BCD of 7.5% instead of CTH 79020090 declared by the appellant - Held that: - goods were declared as 'zinc ash' and have been found to be zinc ash. Appellants also declared that the goods contained minimum 65% zinc. This being so, goods will necessarily fall within the ambit of Ash and residues containing mainly of zinc and hence correctly classifiable under CTH 26201900 as held by the adjudicating authority. Valuation - enhancement of value - Department took the view that declared import value of US$ 220/MT should be rejected under Valuation Rules and redetermined at US$ 1024.42/MT - Held that: - the enhancement has been caused based on NIDB data and that too of an import from Nigeria. Various judgments and decisions of courts have consistently held that enhancement of declared value cannot be done on the basis of NIDB data - the declared values will sustain. There cannot be any confiscation of the goods under Section 111 (m) and imposition of any redemption fine thereof - Penalty under Section 112 (a) is also set aside - appeal allowed in part.
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