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2019 (11) TMI 499 - AT - CustomsClassification of imported goods - Benefit of exemption - import of aluminous cement - only point of allegation that can sustain in the present case is that the assessee has wrongly classified the imported goods in their bills of entry - HELD THAT:- The importer assessee is not an expert in classification of products and it is always possible that they claimed wrong classification. It is open for the department to direct the importer to correct classification or issue a show-cause notice proposing revision of classification. Merely claiming the wrong classification by itself does not amount to mis-declaration of the goods and there is nothing on record to show that the description of the goods in the Bill of entry and other documents as well as in the test report do not match - The department’s case has to fail on this ground alone for the extended period of limitation and correspondingly the penalties also need to be set aside. Benefit of N/N. 21/02 - high alumina refractory cement classifiable under 2523 90 20 - HELD THAT:- A plain reading of the notifications shows that the exemption is available for any high alumina cement falling under chapter 25. It does not distinguish between high alumina cement and low alumina cement. If the intention of the notification was to confine it to aluminous cement falling under a specific heading of the Customs Tariff, it would have said so - From the documents produced before us, there is no doubt that what is imported was aluminous cement (with high alumina content). Therefore, there is no doubt in our mind that what was imported was aluminous cement for the purpose of manufacture of refractory bricks. Therefore, the exemption Notification No. 21/2002 is fully available to the appellant - the demand on this count even within the normal period of limitation does not sustain. Confiscation of goods - penalties - HELD THAT:- There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable. Consequently the personal penalties imposed on Shri Arun Kumar Giri and Shri Thumma Antony also need to be set aside. Appeal allowed - decided in favor of appellant.
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