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2016 (6) TMI 146 - CESTAT MUMBAI

2016 (6) TMI 146 - CESTAT MUMBAI - TMI - Mis-declaration of goods imported - goods declared as old and used petrol engines claimed as scrap by the appellant - Revenue on inspection found that the goods are not scrap and hence, held as second-hand machinery, which requires license from DGFT as per EXIM Policy 2002-2007 - Confiscation in lieu of redemption fine and imposition of penalty - Section 111(d) and 112(a) of the Customs Act, 1962 - - Held that:- The report of Rane Engineers and Surve .....

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ates that they had imported the consignment as scrap which is obvious from the fact that Bill of Entry indicates the quantity in Kgs. Hence, the impugned order of the lower authorities, is incorrect and unsustainable. Accordingly, the order of confiscation and penalty is set aside. At the same time, the order directing the re-export of the said consignment is upheld as it was on request of the importer. - Decided in favor of assessee. - Appeal No. C/492/04-Mum - Order No. A/87359/16/CB - Dated:- .....

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we find that the issue involved is regarding the mis-declaration of the goods imported by the appellant; Appellant had filed Bill of Entry dated 13-08-2003 declaring the goods as old and used petrol engines. He claimed the imports as scrap. It is the case of the revenue that on inspection these old and used petrol engines are not scrap. Hence, they are held as second-hand machinery, which requires license from DGFT as per EXIM Policy 2002-2007. Coming to such a conclusion, the adjudicating auth .....

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