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Inckah Infrastructure Technologies Ltd. Versus Commissioner of Customs (Imports) , Nhava Sheva

Import of Slurry Seal Machine - Claim of exemption - It was fitted/mounted on a truck having Left Hand Drive and speedometer showing the speed up to 140 KMPH. Accordingly the Custom department proposed the classification under CTH 87059000 as against the appellant’s claim in the Bill of Entry No. 892599 under CTH 84791000. - The appellant waived the show cause notice but requested to personal hearing. However, they agitated the matter before Adjudicating Authority.

Held that:- Without .....

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orted is “Slurry Seal Machine” used for construction of road by operation of paving of the material on the road. There is no dispute that “Slurry Seal Machine” is mentioned in list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230).

The matter deserves to be reconsidered. - Matter remanded back. - Appeal No. C/204/11-Mum - Dated:- 26-8-2015 - Mr. P.S. Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri V.V. Gautam, Advocate For t .....

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on payment of ₹ 12,50,000/- under Section 125 of the Customs Act on payment of applicable of duty, subject to condition, importer shall within 3 months of clearance for home consumption, get the vehicle converted to Right Hand Drive to the satisfaction of provisions of the Motor Vehicle Act, 1988 read with Rule 126 of Central Motor Vehicles Rules, 1989 and shall produce a certificate to this effect from the appropriate Transport Authority. A penalty of ₹ 5 Lakhs was imposed under Sec .....

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No. 230). 3. At the time of assessment, it was contented by the assessing authority that the appellant had not fulfilled the conditions of the Notification No. 021/2002-Cus (Sr. No. 230) in as much as the work which the appellant has claimed to be under taking is repair of cracks in road, which has not covered under the activity prescribed in the condition of exemption notification. It was also contented that no valid contract wherein the import has been shown as contractor and sub-contractor a .....

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mounted on a truck having Left Hand Drive and speedometer showing the speed up to 140 KMPH. Accordingly the Custom department proposed the classification under CTH 87059000 as against the appellant s claim in the Bill of Entry No. 892599 under CTH 84791000. The appellant waived the show cause notice but requested to personal hearing. However, they agitated the matter before Adjudicating Authority. The Adjudicating Authority adjudicated the matter wherein decided the classification under CTH 8705 .....

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ntesting the said issue. Hence, as per the provision of Section 17(s) of the Customs Act, 1962, the said issue was settled and it has not examined the said matter afresh. 5. Shri V. V. Gautam, Ld. Counsel for the appellant submits that the adjudication order was passed without considering the submission of the appellant and contended that the appellant had accepted the denial of exemption notification. He submits that in their submission dated 01-11-2010, the appellant categorically agitated the .....

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t ten years appellant had been importing the similar equipments for road construction. Same has been consistently classified under Chapter Heading 8479, therefore, there is no change in circumstances for changing the classification. It is his submission that the machinery imported by the appellant primarily for the paving operation in the road construction and the said operation is carried out by moving the machine on the road, only for that purpose vehicle is required and machine is mounted on .....

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s sub-contractor for the repairing of the road. It is his submission that whether the machine is mounted or otherwise, it was supplied under the description of Slurry Seal Machine and same was declared in the Bill of Entry, therefore, there is no mis-declaration on the part of the appellant. He further submits that the machine imported by the appellant is especially mentioned in the list 18 as specified under Notification No. 21/2002-Cus. It is eligible for the exemption. All the conditions, suc .....

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