Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s M.B. Tubes Versus Commissioner of Customs (Import) , JNCH Nhavasheva

2015 (11) TMI 1394 - CESTAT MUMBAI

Confiscation of goods - Import of second hand or defective goods - Imposition of redemption fine and penalty - Held that:- Appellant have imported the consignment in question in compliance with the DGFT Public Notice No. 16/200409 dated 15.10.2004. Further the inspection certificate was also available on record which escaped the attention of the learned Commissioner leading to an erroneous conclusion. Thus, the appeal is allowed. The impugned order is set aside. The appellant is entitled to cons .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Choudhary: The appellant M/s M.B. Tubes is in appeal against Order-in-Original dated 17.03.2011 by which order of confiscation for 267.42 metric tons of goods valued at ₹ 69,53,587.4 have been confiscated under Section 111(d) of the Customs Act with further option to redeem by paying fine of ₹ 12 lakhs and further penalty was imposed under Section 112(a) at ₹ 4 lakhs under the Act. 2. The brief facts are that the appellant imported Secondary HR Coils and End Cuttings from Can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

primary test reports as per AC docks order on hard copy to check whether the import is permitted only to specified ports as per licensing note number 2, 3, 4, to chapter 72. It was further noted by the Revenue that as per the Import Licensing Note of Chapter 72, import of secondary/defective HR Coils in nature covered under CTH No. 7208 is not allowed through the JNPT, Nhavasheva port, as such there is a Port restriction for import of this item. As the importer waived the requirement of show-ca .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for import. Further it was noticed that the pre-shipment certificate regarding description material quality, chemical analysis of the material, visible inspection, thickness Cenvat of the material and the ITC HS Code number from any of the inspection agency is not accompanied. Thus it was found that the import has been made in violation of the policy provisions and the importer has also not submitted the pre-shipment certificate from any recognised inspection agency. It is further found that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2004 09 dated 15/10/2004, wherein para-1 (i) provides that the following items may be imported without a licence/certificate/permission being metallic waste, scrap, seconds and defectives, other than those which are of a value below the value specified for any of such items by a notification issued in this behalf, and excluding hazardous, toxic waste, radio-active contaminated waste/scrap containing radio-active material. Further Clause (a) provides import of metallic waste and scrap in shredded .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

agency wherein the description of goods are being stated as a Secondary HR Coils and End Cuttings , country of origin Canada, further stating that 100% visual inspection during loading process, spot radioactive check by handheld equipment. In the inspection report, it is further certified and audited that the consignment does not contain any types of arms, ammunition, mines shells, cartridges, radioactive contaminated or any other explosive material in any form either used or otherwise, and the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version