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2020 (1) TMI 947 - AT - CustomsConfiscation - imposition of redemption fine and penalty - classification of goods - heavy melting scrap - legality of reports of the Chartered Engineers for change of classification - Whether the Chartered Engineer report is acceptable in the facts and circumstances of the case or not? - HELD THAT:- The Chartered Engineer who has examined the goods are not metallurgical engineer and the reports were based on visual examination without any market inquiry, therefore, the reports provided by the Chartered Engineers are not acceptable - as Chartered Engineers who were not metallurgical engineer and given the reports without market survey on visual examination cannot be relied upon. Therefore, the reports given by the Chartered Engineers are not acceptable for assessment of the bills of entry in question. Whether the classification of the impugned goods has been done by the adjudicating authority correctly or not in the absence of any test report? - HELD THAT:- Admittedly, as per the steel and steel products (quality control) second order 2012, the goods are required to be testing and inspection of the Bureau of Indian Standard and the same has not been done. In that circumstances, the classification arrived by the adjudicating authority is not acceptable, therefore, classification is declared by the appellant is accepted. Whether the goods are required to be mutilated as directed by the adjudicating authority? - HELD THAT:- As the reports of the Chartered Engineers are not acceptable and the goods declared by the appellant as scrap has been accepted. In that circumstances, the goods are none other than the scrap as declared by the appellant, therefore, the same are not required to be mutilated - in the absence of any rules framed for mutilation, the mutilation of the said goods cannot be allowed. Whether in the facts and circumstances of the case redemption fine and penalty can be imposed on the appellant or not? - HELD THAT:- Admittedly, the declaration made by the appellant has been accepted. Moreover, the goods were not mis- declared and held to be scrap. In that circumstances, the redemption fine and penalty imposed on the appellant are set aside. Appeal allowed - decided in favor of appellant.
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