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TMI Blog2017 (1) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s Ankit Metals having its office at B-106/ B-Wing, 1st Floor, Ramji House Co-op Housing Society Ltd., 30, Jambulwadi, Mumbai-400002, Godown at C 4-6, Prerna Complex, Valgaon, Dapoda Road, Bhiwandi, Thane-421302 and having (IEC No.0305064096) (hereinafter referred to as "the importer") imported Aluminium Scrap 22.096 MT, as per IGM No.2124032 dated 12.11.2015 in Container No.CAIU 3279816 vide Bill of Lading No.TALADS01912416 dated 10.11.2015 of M/s Trans Asia Line (hereinafter referred to as "the carrier") 2.1 On the strength of letter dated 10.12.2015 of M/s Ankit Metals addressed to M/s Trans Asian Shipping Services (P) Ltd., Delhi, the shipping line requested the Deputy Commissioner of Customs (Import), ICD, Loni on 28.12.2015 for amendment in IGM No.2124032 dated 12.11.2015 stating that "Aluminum Scrap 'Tread' Weight-22.096" may be allowed to be amended to "Aluminum Scrap 'Tread' weight-7.552 MT & Copper Berry/CIove Weight-14.544 MT". The Assistant Commissioner, ICD-Loni vide letter C.No. (30) ICD Loni/IGM amendment/487/Pt file/2015, dated 12.01.2016 denied the amendment on the ground that there was an alert against above mentioned IGM. 2.2 Vide letter dated 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, telephonically. On 27.11.2015 he come to know that the supplier at the time of submitting export declaration, only declared Aluminium scrap 'tread' although the order placed for Aluminum scrap 'tread' and Copper scrap Berry/Clove as it is evident from the purchase order as well as the Commercial invoice, Packing list and other relevant documents raised by the Supplier. He also submitted that supplier has already accepted his mistake for omitting copper scrap Berry/Clove in material description at the time of submitting export declaration and has made a request before the shipping line for the amendment of the same and the shipping line vide their letter dated 28.12.2015 requested the Deputy Commissioner of Customs, ICD, Loni to allow the amendment in IGM. He further submitted that after getting no response from the department he wrote letters on 11.01.2016, 05.02.2016 to Additional Commissioner (SIIB) and thereafter on 25.05.2016 to the Principal Commissioner, Noida Customs for amendment in IGM. He also stated that as he was not aware about the content of the goods therefore, he filed for first check bill of entry with the request to the department to suggest the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons submitted by the shipper for the preparation of B/L and export declaration No. 201-02420065-15 dated 04.11.2015. In all these documents, description of the goods was mentioned as Aluminium scrap 'tread' as per ISRI net weight 22.096 MT. 3. It appeared to Revenue that it was in the knowledge of the importer/appellant as well as the shipping line that the IGM No. 2124032 dated 12.11.2015 was filed by mis-declaring scrap of Aluminium and copper as Aluminium scrap 'tread' with the intent to evade payment of customs duty by resorting to under-valuation. After hearing the appellant and shipping line, the Ld. Commissioner have recorded the findings that it was only consequence to letter dated 01.06.2016 of the Deputy Commissioner (SIIB-II), ICD, Loni informing about initiation of proceedings under Section 48 of the Customs Act, 1962 for disposal of goods not claimed. A bill of Entry dated 21.06.2016 was filed with the description of the goods as Aluminium scrap and Copper Scrap. The description of the goods was not in terms of the description mentioned in the IGM. The goods had been loaded by the supplier on 07.11.2015 and had arrived at ICD, Loni on 12.11.2015 and the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Aluminium scrap as per weight 7.500 MTS. Thus, the appellant-importer agreed to the final verification. The valuation of the imported goods however based on contemporaneous import of copper scrap 'clove', it was intimated that assessable value of copper scrap at 4789 US$/PMT in place of declared assessable value of 4300 US$/PMT. And assessable value of goods is worked as under:- (i) Aluminium scrap 7.50 MT @ 1420 US$ PMT. Assessable value (ii) Copper scrap 'CIove' 14.55 MT @ 4789 US $ PMT, assessable value Rs. 47,89,138/-. The total assessable value was re-determined at Rs. 55,21,118/-. 4. 1 Accordingly, Aluminium scrap was subject to basic Customs Duty @ 2.5% and Copper Scrap was charged at basic Customs duty @ along with CVD @ 12.5%, Education Cess etc. Accordingly, the total duty on Aluminium scrap was Rs. 1,32,395.40/- and total duty of Copper scrap Rs. 10,07,736.40/-, totalling of Rs. 11,40131.80/-. Further the duty payable as per the IGM was valued to be Rs. 3,90,054.67/- and accordingly, the differential duty involved in the impugned IGM was at Rs. 7,50,077.13/-. Accordingly, the Ld. Commissioner was pleased to hold that the importer would have contravened the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake, if any, is attributable to the foreign supplier and the appellant/importer has no role whatsoever. Further urging that there was inadvertent error on the part of shipper, which has been considered as design to evade payment of proper duty by resorting to mis-declaration of the consignment. It is further urged that the appellant/importer has got not control upon the declaration given in the IGM which was given by the Shipper on the basis of documents received from the foreign supplier. The bill of lading was issued by Dubai Arabian Shipping Agency LLC to the shipper Trans Asian Shipping Services P. Ltd. Further, Dubai Arabian Shipping Agency LLC had issued the amended bill of lading on receipt of a request letter seeking amendment in the bill of lading from the shipper. Further, the appellant had received amended invoice and packing list from the shipper and Al-Raha Trading Company and also received TSIC which mentions the amended description of cargo "Aluminium scrap"/Copper 'berry/clove' issued by Trans Border Safety Control Inspection Service LLC. It is further urged that the amended bill of lading was issued on 05.01.2016. Further, the earlier bill of lading was having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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