Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (11) TMI 756

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... being not an expert in the matter of composition of the goods which has to be kept in mind while seeking the classification and the rate of duty, could not have gone beyond the report given by an expert engaged by department and that also by IIT, Mumbai. On this point itself, we find that the entire order of the adjudicating authority holding that the drill bits are of HSS nature and needs to be confiscated for misdeclaration of the description as well as the value, seems to be unsustainable and we hold it so. Violation of N/N. 1/64-Cus. - Held that: - the Notification 1/64 was not in conformity with the provisions of the Trade Marks Act, 1999; and another notification was subsequently issued in 2007 by the Government under Customs Act. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n merits. The adjudicating authority in the impugned order confiscated the goods, held that the drill bits are of HSS nature and enhanced the value, allowed the redemption of the goods on payment of redemption fine and imposed penalties on the appellant as well as the clearing agent. In appeal before us, the importer is only contesting the findings of the adjudicating authority. 3. Learned counsel would submit that the charge of undervaluation is totally contrary to the factual matrix surrounding the present controversy inasmuch that the confiscation of the goods under Section 111(m) of the Customs Act, 1962, holding that there was an intentional misdeclaration of the goods as not being of HSS is totally incorrect as the two test repor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1999 and it cannot be held that Notification 1/64 prohibits imports which contravene the provisions of the Trade Marks Act, 1999. It is his submission that though the adjudicating authority has held that the saving clause under Section 159 of the Trade Marks Act, 1999 can be relied upon, this saving clause is for the notifications which are issued under the Trade and Merchandise Act, 1958, which will not save any Customs notification which had lapsed due to the repeal of the Act. 4. Learned departmental representative would draw our attention to the panchnama and various statements recorded. He would submit that the chemical composition of the drill bits which are imported clearly indicate that the said drill bits conform to the specif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sub: Testing of representative samples of Drill Bits This has reference to your letter F.No. SG/Misc-9/2005 CIU JNCH dated 31.1.2005 pertaining to Bill of Entry No.780148 dated 10.1.2005 and above job order regarding testing of Drill Bits. There were six pieces of Drill Bits in the sealed packet. Following is the report. 1. Chemical Composition: B/E No. 780148 dt. 10.1.2005 SrNo Size/ marking on Drill Bits C% Si% Mn% P% S% Cr% Mo% Ni% Cu% Co% V% W% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0.87 0.070 0.12 0.19 0.80 5.17 6 6.5 1.05 0.19 0.49 0.023 0.013 4.00 0.86 0.069 0.09 0.20 0.78 4.60 2. Based on chemical composition the Drill Bits do not conform to any known specification of High speed steel. 3. Drill Bits do not have the strength and hardness of High speed steel. Drill Bits are of mild nature and made of Alloy steel. 4. Please note t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates