9911796707
TMI Blog2013 (9) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ation was initiated. On 21.03.05 premises of PAL was searched and a consignment weighing 136.218 MT of metal sheet was found in the premises. The goods were found to have been imported vide bills of entry No.5089 and 5090 both dated 17.02.05 through Mundra Port. The description of the goods was declared as tin plate sheets and cutting waste and classification was indicated as CTH 80040090 of the schedule to the Customs Tariff Act, 1985. 2. Representative samples were drawn and on testing it was reported that the sample is steel plate quoted with tin. The item as found by chemical test was required to be classified under CTH 72.10 and not chapter 80 as declared by the PAL. On finding that according to import licensing note No.4 to chapter 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods cleared and appellant purchased it because of the failure of the importer to clear the goods. Therefore it cannot be said that they had mis-declared the goods. In view of the above submissions, it was submitted that both confiscation and imposition of penalty are without authority and have to be set aside. 4. Ld. A.R. would submit that there was mis-declaration on the part of the appellant and goods have been rightly confiscated. Further, he points out that the seizure of 135 KGs in the premises of MTS supports the case of the Revenue that goods were being diverted by mis-declaring the same so that the prohibitions and restrictions applicable to goods of chapter 72 are avoided when they sell the goods do domestic tariff area. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to follow the procedures, namely:- (i) the zone unit or developer, as the case may be, shall file a bill of entry for home consumption in quintuplicate giving therein, complete description, model, make, specifications, purpose of import of goods such as trading, manufacturing, nature of goods such as capital goods, raw materials, spares, consumables, with specially stamped endorsement as special economic zone cargo alongwith bill of lading or airway bill, a invoice, packing list and purchase order or contract for noting of the bill of Entry in the zone; (ii) the bill of entry shall be assessed by the Custom officers in the zone; (iii) the assessed bill of entry shall be submitted to the Deputy Commissioner of Customs or Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, within a period of forty-five days from the date of clearance of goods from such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, failing which the proper officer in charge of such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, shall write to the proper officer having jurisdiction over the zone for raising demand of duty from the zone unit. (viii) the zone unit shall be required to obtain notional out of charge of goods from the proper officer of the zone on the same day if the goods are brought during the working hours or immediately on the next working day in case good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t know why the supplier did not do so. This is a strange situation. The buyer who is receiving goods knows what are the goods and their classification but the seller/importer/manufacturer does not know. 7. Nevertheless the issue of jurisdiction i.e. to say whether Commissioner had the power to confiscate or initiate proceedings against the appellant has to be considered. Moreover even though submissions made by the appellants that in terms of regulations the restrictions did not apply has also not been considered. As submitted by the appellants, the reliance of the Commissioner on the letter of foreign trade development officer of DGFT of February 2005 relates to goods supplied from their SEZ to DTA unit and not imports to SEZ. Therefore C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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