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M/s Bright Steel House Versus Commissioner of Customs, Amritsar

Valuation - import of rerollable steel scrap - Enhancement in value - Imposition of redemption fine & Penalty - Held that:- Invocation of Rule 5 of the Valuation Rules is not justified in the present case because, in order to prove that the goods are similar, it is required to ascertain that the country of origin is same in case of comparable goods with the goods relevant for assessment. In the case in hand, the country of origin was "Sharjah- UAE", whereas in the bill of entry dated 7.2.2013 re .....

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not been satisfactorily discharged. - import documents available in the file prove bonafides of the appellant, the genuineness of which have not been disputed by the Department, I am of the view that imposition of redemption fine and personal penalty on the appellant is not justified. Thus the impugned order imposing redemption fine and personal penalty is set aside - Decided in favour of assessee. - Customs Appeal No. C/50911/2015-CU(SM) - FINAL ORDER NO. 52094/2015 - Dated:- 23-6-2015 - S K M .....

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of the imported consignment. Based on the declaration in the bill of entry, the Customs Authorities at the port of import inspected the goods and found that part of the goods imported are H beam, having length of 12' to 14' (secondary/defective). On the basis of such investigation, the value of USD 392 PMT declared by the appellant in the bill of entry was rejected and the value was determined at USD 450 PMT by referring to Rule 5 of the Customs Valuation Rules, 2007. Both the classifica .....

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equently confirmed in the impugned order. 2. The Ld. Advocate, Sh. Saurabh Kapoor appearing for the appellant submits no technical expert in the field has been engaged for verification of the nature of the imported goods, i.e., whether the same is rerollable steel scrap or H Beams. According to the Ld. Advocate, the Appraising Officers posted at the port are not the expert in the field of metallurgy, and as such, they are not competent to say that the goods are not the same as indicated in the i .....

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Service (P) Ltd. upon analysis of the imported goods have certified that the description of the goods imported by the appellant is rerollable steel scrap of 99.50 MT. Since, the said certificate issued by the inspection agency of worldwide repute has not been disputed by the Department at the port of import, the description cannot be changed and duty liability cannot be fastened against the appellant. To support his above stand, the Ld. Advocate has relied on the following decisions of the Tribu .....

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orted in 2002 (142) ELT 152 (Tri. Del) - Trishla Steel Engg Co. vs CC (Import), Nhava Sheva reported in 2014 (313) ELT 443 (Tri. Mum) - Prateek Traders vs CC Ahmedabad reported in 2009 (248) ELT 462 (Tri. Ahmd) - Vardhaman Tradelink (P) Ltd. vs CC Jamnagar reported in 2009 (236) ELT 72 (Tri. Ahmd) 3. Per contra, Ld. Jt. CDR Sh. Pramod Kumar appearing for the Respondent submits that during examination, since the consignment was found to be H Beam having length of 12' to 14' (secondary/def .....

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import should be considered as the basis for classification of the imported goods and the classification cannot be determined based on the usage of the goods. It is his further submission that since the goods have been mis-declared by the appellant, the Department is justified in invoking Rule 5 of the Customs Valuation Rules, 2007 to determine the duty liability based on the similar/ identical goods imported at or about the same time of import. According to the Ld. Jt. CDR, since the appellant .....

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he invoice issued by the overseas supplier, the packing list, bill of lading, certificate of origin etc. Upon examination of the goods at the port of export, M/s World Wide Inspection Service (P) Ltd. have also certified that the description of the goods exported from the country of origin was rerollable steel scrap. Further, the contract entered into between the appellant and the overseas suppliers clearly mentioned that the commodity to be supplied is rerollable steel scrap. The description of .....

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the classification of the goods to H Beam having length of 12' to 14' (secondary/ defective). Since the genuineness of the import documents have not been questioned in the present case, in my opinion, imposition of redemption fine and personal penalty by the authorities below are not justified. In this regard, I find support from the decision of this Tribunal in the case of MTC Business (P) Ltd. (supra) wherein it has been held that once the import documents submitted by the importer has .....

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