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2018 (2) TMI 241 - CESTAT CHENNAIImport of restricted item - iron steel plates which were secondary hot rolled sheets in different sizes and thickness - Department took the view that the goods being seconds, they cannot be imported through Tuticorin port in view of the restrictions in para-4 of the Import Licensing Notes to Chapter 72 of ITC (HS). - Held that: - In a situation, where importers themselves have admitted, not only before the adjudicating authority, but also before the lower appellate authority, that the imported goods are nothing but seconds, it also means that they are in agreement with the outcome of examination of the goods conducted by the department. In such a situation, where the nature of the goods as imported, is not being contested by the importer, there may not be any requirement of getting the goods tested. Viewed in this light, the appellant cannot now argue that the goods were actually prime, or for that matter, that the goods have not been proved to be seconds by the department by way of test etc. - the goods held as seconds and duty liability thereon upheld. Redemption fine - penalty - Held that: - appellants have been fair in admitting before both the lower authorities that the goods are seconds. They have also conveyed that what has arrived is seconds because of mistake of despatch and they have only ordered for primary goods - the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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