TMI Blog2017 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... s in relation to the present consignment and also that the importer should have obtained the Essentiality Certificates if they intend to avail the duty exemption under Sl. No. 217 of CN. 21/2002 (as amended by CN. 26/2003) at the time of import of these goods into the country - impugned order upheld. Whether the 155 boxes of Data Tapes on which seismic activity is recorded are liable for confiscation or otherwise? - Held that: - seismic data tapes unrecorded at the time of original import their classification was appropriate under 852390, hence in our view adjudicating authority classification of product cannot be faulted, holding the data tapes are required for seismic activity particular place, accordingly it is to be held on used in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared through Mumbai port by filing Bills of Entry and submitting the Essentiality Certificates issued by DG, Hydro Carbons for availing duty exemption. The officers at Mumbai Customs were of the view, the Essentiality Certificate has produced by the respondent should have been obtained at the time of the original import of the Data Tapes and retaining the balance Data Tapes on board the vessel unauthorisedly is illegal. Hence the said Data Tapes which were seized were released provisionally. After considering the submissions made by the noticee before him, adjudicating authority in respect of the demand of the duty of Data Tapes recorded following findings in paragraphs 12,13,14 which we are reproduce: 12. The data recording systems c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause it is not known as to how many of the tapes would be sued and how many would be re-exported unused does not appear to be logical. Even if more number of Data Tapes are cleared against EC than those that were actually used for recording the data, the importer can very well re-export the unutilized Data Tapes and this would not have any revenue implications either for the Government or the importer. It is also not the case that the Directorate General of Hydrocarbons has refused to issue the EC for the unrecorded Data Tapes. Then what else may be the reason for the importer not preferring to obtain the EC at the time of importing the unrecorded Data Tapes? 13. Since the Petroleum Exploration Blocks being declared as Designated Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which seismic activity is recorded are liable for confiscation or otherwise, the adjudicating authority has recorded finding in paragraph 17 which are relevant and correct. 17. The second issue to be decided is whether the goods in question i.e. 155 boxes of Data Tapes are liable for confiscation. By not declaring in the IGM and the Bill of Entry filed at the time of import, the importer has no doubt, resorted to mis-declaration. Further, the imported item was put to use in the country unauthorisedly without payment of duty by the importer. The argument that the item is declared in the Stores Declaration and hence cannot be treated as misdeclaration is not legally tenable. The probable reason for the importer showing the item in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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