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CC, CE & ST Guntur Versus M/s Navayuga Engineering Company Ltd.

2016 (6) TMI 1216 - CESTAT HYDERABAD

Whether the respondent had mis-declared the imported of spares along with clearance of dredger claiming NIL rate of duty, claiming benefit under Customs N/N. 21/2002 Sl. No. 353A consequently, non-payment of SAD by N/N. 20/2006? - whether the seizure vacated by the adjudicating authority is correct or otherwise? - Held that: - there is no dispute as to that the spares which were found on the dredger were not sought to be cleared as individual items but were considered by the respondent as ma .....

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) dated 29.02.2012 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the respondent had mis-declared the imported of spares along with clearance of dredger claiming NIL rate of duty, claiming benefit under Customs Notification No. 21/2002 Sl. No. 353A consequently, non-payment of SAD by Notification No. 20/2006. During the course of examination of the cargo it was noticed by the authority that certain spares were imported and were ca .....

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d separately, re-examination was ordered a question raise was issued asking explanation why the value of spares was not declared though a separate invoice existed and paid for by them; they were also asked to present the goods for examination immediately; they were also asked to make a specific declaration whether the dredger was new or second-hand. The re-examination report indicated that the spares purchased in separate invoice are available on the dredger but the importer is not in a position .....

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iling in international waters the spares were seized and inventorised. Adjudicating authority after extending an opportunity of personnel hearing to the respondent, accepted the explanations put forth by importer, decided that the goods are not imported in violation of the provisions of the Customs Act 1962 and were also not attempted to be imported/brought in India in contravention the provisions of Customs Act 1962 with an intention to evade Customs duty and consequently ordering that no penal .....

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s filed incorrectly or in incomplete form, it must not be treated as not a proper filing; the respondent/assessee has not separately and clearly/explicitly declared import of spares in the IGM which were purchased under a separate invoice dated 29.03.2011 and has not mentioned in the invoice details of spares while declaring the invoice details of dredger/respondent has not produced any authentic document such as packing list, invoice issued and produced by the supplier/seller of the spares at t .....

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imported spares that were purchased separately by the officers of the Department only on conducting re-examination and the declaration made by the captain of the dredger mandatory spare parts of engines is not acceptable, as the copy of invoice of the spares purchases were not enclosed; the spares purchased under a separate invoice cannot be considered as integral part of the dredger; the respondent in an earlier occasion has not/short declared imported spares while importing another dredger. 5 .....

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e seizure vacated by the adjudicating authority is correct or otherwise. 7. I find that there is no dispute as to that the spares which were found on the dredger were not sought to be cleared as individual items but were considered by the respondent as mandatory spares. The factual findings of the adjudicating authority in respect of these spares needs to be reproduced which I do so; 14. Regarding the 1st question, the charge is that the importer did not declare the goods as cargo: that they enc .....

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mit and importation and conversion basis as Indian Coastal Run and with spares as per list enclosed have received all spares except No. 01 in. dredging equipment spares list with is coming by container through Chennai port on under A/c of M/s Navayuga Engineering Company Limited . Thus, while the goods may not have been declared as cargo, the presence of the spares on board of the dredger has been declared. A list of spares was also enclosed with the Bill of Entry. Therefore, the presence of the .....

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ention to clear the spares as part of the dredger and the only reason why the spares invoice was not produced along with the Bill of Entry for the dredger is because they intended to file separate Bill of Entry for the spares and the spares would have been produced for examination at the time of examination of the Bill of Entry. In the statement of Shri M.S Swaroop it was stated that the said spares were offered for examination by the Customs Officer at the time of examination of dredger though .....

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of the value by itself does not indicate a state of mind to clear the goods surreptiously. 17. Therefore the crucial question of fact would be whether they had any intention to file a separate Bill of Entry for clearance of the spares or not. Shri M.S Shiva Branch Manager of M/s Pratyusha Associates (Shipping Agent) stated that they had not mentioned spares in the column Description of Goods inadvertently and the invoice relating to spares was received after preparing the IGM. I spite of the sp .....

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