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2016 (8) TMI 137 - CESTAT MUMBAI

2016 (8) TMI 137 - CESTAT MUMBAI - 2016 (343) E.L.T. 1177 (Tri. - Mumbai) - Confiscation of import of vehicle - import of mobile concrete pump placer boom pump of 120 Cu. MT capacity mounted on Volvo Chasis. - The appellant claimed the classification of the product under CTH 8705 and claimed the benefit of notification No. 21/2002 Sr. No. 230, List No. 18(Item No. 17). - Held that:- in view of facts and circumstances of the case there is no malafide intention on the part of the appellant. They o .....

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lassified under CTH 8705 the only lapse on the part of the appellant is that they have not produced Homologation certificate. It is also observed that the claim of the appellant of classification under CTH 8413 does not benefit them in respect of custom duty, for the reason that the goods falling under CTH 8705 or 8413, both are eligible for exemption notification No. 21/2002-Cus. - Redemption fine and penalty imposed by the Adjudicating authority require reduction. Since we are deciding onl .....

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63/2004 dated 4/5/2005 passed by the Commissioner of Customs(Import), JNCH, Nhava Sheva, Raigad, wherby Ld. Commissioner passed following Order: 12. Having regard to my findings above, I hereby order confiscation of the vehicle imported vide B/E No. 848912 dated 20.4.2005 in terms of Section 111 (d) of the Customs Act, 1962. 13. I, however, permit redemption of the goods in terms of Section 125 of the Customs Act, 1962, on payment of Fine of ₹ 5,00,000/- (Rupees Five Lakhs only). The opti .....

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. MT capacity mounted on Volvo Chasis. The appellant claimed the classification of the product under CTH 8705 and claimed the benefit of notification No. 21/2002 Sr. No. 230, List No. 18(Item No. 17). The exemption is available on the vehicle amounted mobile concrete pump as exclusively used for National Highway authority of India(NHAI), JNPT Road Project for which undertaking has been submitted by the Importer. They also submitted a letter No. 11011/7/2003-GM(PC) dated 19/4/2005 issued by Membe .....

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this consignment duty free as per the declaration under condition No. 40 of Customs Notification No 21/2002-Cus dated 1/3/2002. In support of their claim appellant also submitted a Chartered Engineer Certificate which clarified that correct classification of the concrete pump should be HSN or BTN 84.13.40.00 based upon end use application of the Concrete Pump. As far as exemption notification is concerned irrespective of whether the imported goods is classifiable either under 8705 or under 8413 .....

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of Section 3 of the Foreign Trade(Development and Regulation) Act, 1992 read with Section 11(2) (u) of Customs Act, 1962 hence liable for confiscation under Section 111(d) of Customs Act, 1962. Accordingly order for confiscation of the goods under Section 111(d) with option of redemption of the goods on payment of fine of ₹ 5 lacs and penalty of ₹ 50,000/- was also imposed under Section 112 of Customs Act, 1962. 3. Shri. Prashant Patankar, Ld Consultant for the appellant submits tha .....

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implication as the goods so long is undisputedly has end use application for construction of national high way the exemption is available. He submits that as regard the dispute of classification, it involves serious interpretation of legal issue on the classification. Therefore there is no malafide intention on the part of the appellant, whether it is classified under 8705 or otherwise. In view of the this undisputed facts, he prays for taking lenient view. 4. On the other hand, Shri. D.K. Singh .....

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