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2016 (7) TMI 484 - CESTAT ALLAHABAD

2016 (7) TMI 484 - CESTAT ALLAHABAD - 2016 (340) E.L.T. 238 (Tri. - All.) - Misdeclaration and Under-valutation of imported goods - classification - “High Speed Steel Scrap” Tools - on examination it was found that, consignment consist of three types of items i.e (i) Old & used (Damaged) HSS Tools, (ii) old & used HSS Tools and (iii)New Butt Weld Tools - Levy of penalty - Held that:- Lower authorities ignored the second examination report stating that these tools cannot be sold in the market as .....

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t in accordance with law. - Decided in favor of appellant. - Cus Appeal No. 503/10 - Final Order No. 70254/2016 - Dated:- 30-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) None for the Appellant(s) Shri D.K. Deb, Asstt. Commr. (D.R.) for the Department ORDER The appellant-importer, is in appeal being aggrieved by the impugned order, by which it has been held that the appellant has made mis-declaration in the bill of entry resulting into under valuat .....

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e examinations of the said lot of High Speed Steel Scrap led to revelation that the consignment consist of three types of items, valued at different Fair market Price (FMP) by the Chartered Engineer as under : (a) Old & used (Damaged) HSS Tools-4750 Kgs. valued @ ₹ 58/- per kg. (b) old & used HSS Tools-7600 kgs. valued @ ₹ 115/- per kg. (c) New Butt Weld Tools 1650 pcs.-5700 Kgs. valued @ ₹ 1375/- per piece. 2.2 Thus the description, classification, quantity & value .....

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f old & used HSS Tools and New Butt Weld Tools in Prime Quality and ordered for re-assessment of these goods as per Section 17(4) of the Customs Act, 1962 under Chapter Heading No. 8207 9090 attracting duty @ 10% + 2% + 2% +1 % (Basic) plus 8% + 2% +1% (CVD) plus 4% SAD. He also confiscated the said goods under Section 111(d) & (M) of the Customs Act, 1962 and imkposed redemption fine of ₹ 2,00,000/- and penalty of ₹ 1,00,000/- under Section 125 & 112 (a) (ii) respectivel .....

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n. The notice issued on the Id. Counsel, is served, but the notice issued on the appellant, has been returned un-served with postal remarks Addressee not found at the given address 5. We find that in column 6 of the appeal memorandum, the address of the appellant had been given, accordingly, the notice was sent to the said address and as such, in absence of any request for adjournment, the appeal is taken up for hearing ex-parte. 6. Heard the Id. A.R. for th3e Revenue and perused the records. 7. .....

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ne tools. All tools were stated to be loosely placed in pellets/plastic trays one over the other without any individual packing except pellets of new tools wrapped in paper and in turn packed in card board packing. Accordingly, 5 (five) pellets or 4750 kgs of total consignment of 18 MT were taken as scrap as tools of this category, was found to be damaged. 8 (eight) pellets or 7600 kgs. Contain tools, which are used and remaining 1650 tools weighing 5700 Kgs. in 6 pellets are new. He further fou .....

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r Kg amounted to ₹ 2,75,500/-; (b) For used industrial tools made as HSS metals weighing 7600 Kgs of tools consisting of 8 pellets @ ₹ 115/- per Kg amounted to ₹ 8,74,000/- (c) For packed tools in card board cartons 1650 tools of butt weld end mill weighing 5700 Kgs @ ₹ 1375/- each amounted to ₹ 22,68,750/- Such valuation on being disputed by the appellant-importer, the Authority again called for a second opinion from Mr. Sanjeev Kumar, Valuer, Positech Solutions, w .....

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