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2022 (1) TMI 220 - AT - CustomsProvisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold Rolled Grain Oriented) Sheets/old and used “empty gas cylinder” and “Table Tennis Rackets” - prohibited goods or not - seeking provisional release of goods - HELD THAT:- According to the importer, the goods imported are Heavy Melting Scrap ISRI Code 200-206. The Pre Inspection Certificate issued by the agency “Wize Services FZE‟ has certified the goods to be Heavy Melting Scrap. The Ld. Counsel has furnished photographs of these goods held by department to be CRGO Sheets.He submits that these are end cuttings and used pieced of metals having homogenous holes in all the pieces. There is no expert opinion placed - it is not considered proper to enter into any discussion as to the nature or the classification as these issues are under investigation and yet to be adjudicated. The Commissioner (Appeals) has thus directed to subject the impugned goods to mutilation before release of the same. When similar import declared as HMS and reclassified and reassessed as CRGO sheets were ordered to be released after mutilation and payment of duty, there are no reason to interfere with the view taken by the Commissioner (Appeals) directing provisional release of the impugned goods. Import of goods in the nature of old and used gas cylinders - main objection raised by Revenue is that the Gas Cylinder Rules prohibit import of gas cylinders which are filled or intended to be filled with any compressed gas - HELD THAT:- The Commissioner (Appeals) has ordered for mutilation of these goods so as to render them as scrap. On such score, the contention raised by the Revenue adverting to Gas Cylinder Rules and Explosives Act is without any basis - the view taken by the Commissioner (Appeals) to allow provisional release of the goods is legal and proper. Legality and propriety of the conditions imposed in the impugned order for provisional release of the goods - HELD THAT:- The reliance placed by the Commissioner (Appeals) to impose the condition to furnish BG is highly misplaced and misconstrued. In both these decisions, the Hon’ble Courts have directed to pay 20/30 percent of the differential duty. In the present case, the importer having paid duty on the declared value and having accepted to pay the entire differential duty, in the interest of justice, the condition to furnish Bank Guarantee equivalent to 30% of value of the goods requires to be waived. The impugned order is modified to the limited extent of setting aside the direction to furnish Bank Guarantee of 30% equivalent to the value of the goods - Appeal allowed in part.
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