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2015 (11) TMI 945 - CESTAT NEW DELHI

2015 (11) TMI 945 - CESTAT NEW DELHI - 2015 (329) E.L.T. 525 (Tri. - Del.) - Demand of differential duty - Misdeclaration of goods - Confiscation of goods - Imposition of penalty - Held that:- when the goods were duly cleared by customs after proper examination and after finding them to be not mis-declared, the respondent cannot be held liable to the differential duty on the ground that the goods were defective/secondary tin plate sheets/ coils merely on the basis of the statement of a third par .....

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a of evidence exists to show that the goods seized were necessarily out of the goods imported vide the said three Bills of Entry under which the total quantity imported was 169.92 MT., while the purchase as per M/s. Mayank Containers Pvt. Ltd. from the supplier respondent was to the tune of more than 200 MT. - adjudicating authority came to the correct conclusion that the investigation has failed to establish the relationship of the seized goods with the goods imported vide three Bills of Entry .....

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4.07.2006 which was issued demanding differential duty of ₹ 4,34,725.09 in respect of 78.100 MT of secondary tin plate sheets/coils alleged to be mis-declared as prime materials, proposing confiscation thereof and imposition of penalty on the respondents. 2. The facts of the case are that the respondent imported what it declared to be prime tin plates/coils vide Bill of Entry No.471564, dated 07.12.2005. But on examination, the same were found to be secondary tin plate sheets/coils, which .....

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d., to whom the goods were given for job work by M/s. Mayank Containers. It transpired that the respondent had imported what was declared to be prime tin plates/coils vide three Bills of Entry No.458408, 458473 and 458406, all dated 18.05.2005. The total quantity imported was 169.92 MT. During investigation, no stock was found at the premises of the respondents and M/s. Mayank Containers, but stock of 78.100 MT of the secondary tin sheets/coils was found at the premises of M/s. Saksham Container .....

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edings, after considering the evidence on record holidng as under:- 17.7 It is found as above that the issue pertains to seizure of 78.100 MT of Tin Plate Sheet from the premises of M/s. Shaksham Containers Pvt. Ltd., the job worker of M/s. Mayank Containers Pvt. Ltd. As per SCN it is alleged that this 78.100 MT of material was imported vide B/E No.458408, 458473 and 458406 all dated 18.10.2005 by M/s. Jagdamba Tin Suppliers and that the same was mis-declared to evade customs duty of ₹ 4,3 .....

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the authenticity of sale bills was not disputed. Further M/s. Mayank Containers Pvt. Ltd. procured goods from other than M/s. Jagdamba Tin Suppliers also. No evidence on record has been adduced in favour of departments case in respect of seized material except the seizure of 78.100 MT defective/secondary Tin Sheets at the Job workers premises and statements recorded during investigations. However, the investigation has failed to support these statements by direct of corroboratory evidences/doc .....

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e imported as part of the total imports under the aforesaid Bills of Entry dated 18.10.2005 and hence were clearly mis-declared as the declaration under those three Bills-of Entry were prime tin sheets/coils. Shri Vipin Mittal, Director of M/s. Mayank Containers Pvt. Ltd. has stated in his statement that it did not require prime tin sheets for manufacture of containers. (iii) The value declared by the respondent at the time of import was US$ 700 PMT which was closed to US$ 660 PMT declared for s .....

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s sold to M/s. Mayank Containers Pvt. Ltd. were out of the goods imported under the said three Bills of Entry and the Mr. Vipin Mittal, Director of M/s. Mayank Containers has stated that he transferred the said goods to M/s. Saksham Containers Pvt. Ltd., job worker, where the seized goods were found. (vi) The seized goods (78.100 MTs) were imported as part of the goods imported under the said three Bills of Entry mis-declaring them as prime goods. 6. The respondent has contended that the goods i .....

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Vipin Mittal in his statement has also stated that they received goods from the respondent as per the sale invoices. 7. Ld. Departmental Representative reiterated the contentions of the Appeal Memo. 8. We have considered the facts and contentions of both sides. It is a fact that the goods imported vide three Bills of Entry dated 18.10.2005 were duly declared to be prime tin plate sheets/coils. The goods were duly cleared by customs after examination and the examination report clearly shows that .....

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nd that it had purchased more than 200 MT tin sheets from the respondent and some of the materials were lying at the premises of the job worker, M/s. Saksham Containers Pvt. Ltd. The adjudicating authority has observed that the total quantity mentioned in the three Bills of Entry was 169.92 MT while Shri Vipin Mittal claimed to have purchase the raw-materials amounting to more than 200 MTs from the respondent. Thus, it could not be said that the entire material lying at the premises of M/s. Saks .....

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