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. B.G. Shirke Construction Technology Ltd Versus The Commissioner of Customs (Import) , Raigad

2016 (8) TMI 137 - CESTAT 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 only made their claim for change of classification even though in the bill of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 only quantum of redemption fine and penalty, we are not addressing legal issue .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 option will be exercised by the importer within 15 days of the receipt of this o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 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 Member (Finance), NHAI stating that the subject equipment is required for constru .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the exemption is available so longer the condition of end use application is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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 that they made detailed submission on the classification, however he conceded t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterate .....

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