TMI Blog2015 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... de these items from the scope and coverage of the articles falling under the said chapters. As regards goods which are less than 100 years old, they do not qualify as antiques because of the age factor and therefore, they would more appropriately fall under heading 97.05. As regards goods of age more than 100 years, only goods which are not covered under CTH 97.01 to 97.05 merit classification under CTH 97.06 as is clear from the HSN Explanatory Notes. - As per the statement of the appellant importer, the goods imported by him are old and used items and would be sold through auction to collectors who have numismatic or historic interest in collections. From these evidences available on record and the coverage of CTH 97.05 as given in the HSN explanatory notes, we are of the considered view that the goods imported by the appellant merit classification under CTH 97.05. - Since the goods falling under CTH 97.05 are restricted items, they need a licence for importation. In the present case, it is a fact on record that the appellant did not have the requisite licence and the goods are liable to confiscation under section 111(d) of the Customs Act. In view of this legal position, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... British India, assorted silver/copper/bronze medallion of Indian and Foreign origin and assorted silver ware/table ware, totally valued at ₹ 9,48,284/- (with an invoice value of 11980 GBP - C F) and filed B/E No. 295721 dated 07/11/2009 classifying the goods under importation under CTH 71141100/71189000/74199500, claiming the benefit of notification No. 62/2004-Cus and 20/2006-Cus. The goods had been procured on consignment basis from M/s. Andre P. Deelermon, U.K., a numismatist. Some of the goods were most than 100 years old. Examination of the goods revealed that the goods were of historical or numeric importance and were collector's items. Accordingly a show cause notice dated 31/07/2010 was issued proposing classification under CTH9705 0090 and confiscation under Section 111(d) of the Customs Act, in as much the goods were restricted for imports and a licence was required for the import of the same which the appellant did not have. The said notice was adjudicated vide Order No. ADC/RM/171/10/ADJN/ACC dated 16/12/2010. In the said adjudication order, the goods under import were classified under CTH 97050090 as Collector's items and the benefit under notification 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under CTH 9705 is upheld and if the proposed classification is confirmed, the appellant should be permitted to re-export the goods. 4. The ld. Dy. Commissioner (AR) appearing for the Revenue while supporting the orders passed by the lower authorities submits that in his statement recorded under section 108 of the Customs Act. Sri. Todywala has admitted that he procured the old coins and medals from collectors and he also has a collection of old coins and notes and these are also put up for auction. He has further admitted that he had visited London in September/October, 2009 and had personally selected the coins and other items and has selected mostly old Indian coins as they have a big market in India. He has also admitted that the goods imported by him are old and used collector's items and would be sold through auction to collectors who have numismatic or historic interest in collections. The ld. AR further submits that since the goods are imported on consignment basis, the transaction value is not known and the value will be known only after their sale in India when the appellant remits the sale proceeds to the foreign supplier after deducting the sales commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 years old and less than 100 years old . The goods more than 100 years old consisted of half rupee coins (1862-1900_; mughal coins; mughal token king Akbar; Indo-Greek coins; Cooch Behar coins; Bengal sultantate coins; Delhi sultantate coins; coins of native states such as Hyderabad, Bundi, Alwar, Durrani, Sassanian, Sikh, Islamic, Indo-Greek, Nahapana and Iran, foreign coins, foreign and Indian medals and so on. Similarly, goods less than 100 years old consisted of gold medals (British India), Kutch coins, foreign coins, medals (Indian and foreign), silver utensil and so on. In his statement, the appellant Sri. Farokh S. Todywala has clearly admitted that he is in the business of procuring the old coins and medals from collectors and these are put to auctions. He had visited London for this purpose and had personally selected these items as they have a big market in India. He has further admitted that the goods imported by him are old and used items which would be sold to collectors who have numismatic or historic interest in collections. From these evidences available on record, it is difficult to accept the plea that the goods merit classification under Chapter 71 or 74. Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to redeem the goods on payment of fine ordered by the adjudicating authority cannot be faulted at all. The fine of ₹ 90,000/- imposed on the appellant for redemption cannot be said to be excessive or unreasonable when compared to the declared value of ₹ 9,62,713/-. Since the goods are liable to confiscation, imposition of penalty under section 112 (a) is also justified as no mens rea is required to be proved for imposition of penalty under the said section. Further the penalty imposed is only nominal at ₹ 10,000/- and the same does not call for any interference. 5.4 As regards the appellant's plea for allowing re-export of the goods, the same was not raised either before the adjudicating authority or the appellate authority. Since this point has not been taken up before the lower authorities, it will not be proper for us to consider the same as the second appellate stage. However, the appellant is at liberty to place this plea before the lower authorities and if such a plea is made, the lower authorities are directed to consider and dispose of the same in accordance with law. 5.5 The last issue is regarding the direction given in the impugned order to ke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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