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2016 (8) TMI 673 - CESTAT KOLKATA

2016 (8) TMI 673 - CESTAT KOLKATA - TMI - Import of Silicon Electrical Steel Scrap - whether classifiable as old and used Silicon Electrical Strips under CTH 72261100 and not as scrap as claimed by the appellant. - Held that:- As per the above provisions of Section 24 mutiliation of imported goods, if any can be made only at the request of the owner of the imported goods. Secondly, the goods should ordinarily be used for more than one purposes which has not been proved by the department. Thirdly .....

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i P. K. Choudhary, Hon ble Judicial Member For the Petitioner : Sri S.K. Mehta, Advocate For the Respondent : Sri K.C. Jena, A.D.C. (A.R.) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against the mutiliation order passed by C.C. (Port), Kolkata-01 as the Adjudicating authority, under Order-in-Original No. KOL/CUS/Port/30/2015 dated 9/10/2015. 2. Shri S.K. Mehta (Advocate) appearing on behalf of the appellant argued that appellant imported 15 consignments of Silicon Ele .....

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were not allowed and a show cause notice dated 7/11/2014 was issued to the appellants on the grounds, inter-alia that imported goods are classifiable as old and used Silicon Electrical Strips under CTH 72261100 and not scrap claimed by the appellant. That by an order dated 5/12/2014 passed by Adjudicating authority the goods were held to be classifiable under CTH 72261100. That after receipt of Order-in-Original dated 5/12/2014, appellant filed writ petition No. 3 of 2015 in Calcutta High Court .....

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authority held the imported goods to be scrap, freely importable and not liable to confiscation. That by ordering mutiliation of imported goods Adjudicating authority has gone beyond the scope of show cause notice dated 7/11/2014 where such an action was not proposed at all. It was also the case of Learned Advocate that Customs Act, 1962 does not have any provision for suo motto ordering mutiliation by the Adjudicating authority. Learned Advocate thus strongly argued that order of mutiliation ma .....

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