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TMI Blog2004 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... uments and found. The other item imported was "Pedal Boat with accessories" and was declared and found as such. The classification for the "Pedal Boat" was claimed under Heading 9506.11 while that of the fountain was claimed under 6914.00. "SIL" licences were also produced. However, the lower authorities classified the goods under 8903.10 and 6913.90 respectively, of the Customs Tariff Act for the purpose of levy of duty and the ITC regulations. The values declared and arrived at by the authorities were as follows : Item Value declared by Importer Value taken by adjudicating authorities Fine Penalty Total (Diff in duty, fine and penalty) Pedal Boat Rs. 3,41,988 US $ 10,766.80 Rs. 3,41,988 Rs. 1,70,000 Rs. 20,000 Rs. 3,06,242 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under sub-heading 8903.99. The correct classification, therefore, for Customs Tariff would be under CTH 8903.99 with a corresponding HS (ITC) classification under EXIM Policy under CTH 89039909.10, in terms of which such goods are restricted for import. In the absence of import licence, the import has to be treated as unauthorised. Accordingly, the levy of the fine and penalty are in order and the Order-in-Original does not need any interference." (Emphasis Supplied) (b) As regards import of Ceramic Water Structure (Fountain) as follows : "The value sought to be loaded on the basis of the price list from the same supplier. The adjudicating authority alleged misdeclaration of value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (Emphasis supplied) 2. After hearing both the sides and considering the material on record : (a) As regards the "Pedal Boats", the classification which was claimed by the appellants under 9506.11 and 8903.10 arrived at by the Original Authorities has not been approved by the ld. Commissioner. He has fixed the classification under 8903.96. Since the classification arrived at by the Original Authorities itself has not been upheld, there cannot therefore be a reason for holding the claim of classification made under 9506.11 by the appellants to be considered to be a misdeclaration to call for liability for confiscation under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld cannot be a reason for calling for confiscation of the goods under Section 111(m) of the Customs Act, 1962 where classifications arrived at by the original authority contrary to claims made are also not upheld. (d) As regards the classification of the Pedal Boats a perusal of the Chapter Note 8903 reveals that it covers all vessels for pleasure or sports yachts, water jets and other sail boats and motor boats, kayaks, sculls, skiffs, pedelos (a type of pedal operated float) sports shipping vessels inflatable crafts and boats and the imported Pedal Boats therefore would be are rightly classifiable under 8903.99 and are to be covered by the policy of ITC as held by the ld. Commissioner (Appeals). (e)& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re designed for outdoor ornaments like garden ornaments and are used in amusement parks, the correct classification would be under CTH 6913 and not CTH 6914 as claimed by the appellant." cannot be upheld, since there is no material on record to show the design to be specific for garden ornamentation. (f) In view of the findings herein above, the import of the Ceramic Fountain should be allowed to be assessed and cleared under Heading 6914.00 without any value addition as arrived at. Fines and penalties of Rs. 2,25,000/- and Rs. 25,000/- respectively as imposed are therefore required to be set aside. (g) &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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