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2018 (9) TMI 1677 - AT - CustomsMisdeclaration of Export goods - MOP of Fertilizer grade attempted to be exported in the guise of “OWC (Drilling Chemical Additive)” - restricted item - whether the goods attempted to be exported by the appellant were muriate of Potash of fertilizer grade or the same were OCW as declared by the assessee? Held that:- The sample reports of both CRCL and SIIR confirmed the goods as MOP of fertilizer grade. It is seen that CRCL has submitted two reports vide their letters dated 08.12.2009 stating that – “the sample is in the form of white granular powder. It has the characteristics of muriate of Potash – fertilizer grade”. The said report was further elaborated by CRCL vide their letter dated 21.10.2009 indicating that percentage of K20 (Potash content) is as 62.61% and 62.71% by weight - Not only the reports of CRCL and SIIR have established that K2O present in the goods was more than 60%, but Shri Sikandar Alam has also informed the specifications of the goods as having K2O content more than 60%. Revenue has not only relied upon the said test reports solely, but have made further investigations also. As a result, it was found that the goods in question were imported in India by Indian Potash Ltd. for use by farmers as fertilizers. These goods have been supplied by IPL to their fertilizer dealer on subsidized rates, fixed by the Government for farmers - As such it gets established beyond doubt that what was purchased by the appellant from M/s.Lalita Prasad & Sons was nothing, but MOP, fertilizer grade, the export of which is banned in India. Export of such MOP is admittedly banned inasmuch as the same was being supplied at subsidized rates fixed by Govt. of India and was meant for Indian farmers at a subsidized price. The appellants have procured the same at that subsidized price only from M/s.Lalita Prasad & Solns and illegal export of the same, for personal gains by the appellant, at the cost of the farmers of the country and exchequer, become a serious offense punishable under the law - absolute confiscation upheld - Penalty of ₹ 50.00 Lakhs imposed on the appellant. Appeal dismissed - decided against appellant.
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