TMI Blog2022 (10) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified at the eight digit level for one item and, for all other items, as seven enumerations in coils and four enumerations for those not in coils , at six digit level and the adopted item lies with the first of these but, nonetheless, comprising flat-rolled products hot rolled in coils without any explanation for concluding that the plates were presented as coils. Clearly, the classification adopted in the impugned order does not relate to the description of the product as imported and presented. Not only is the revised classification inappropriate but there is also no reason for the classification sought for in the bills of entry to be substituted in view of its appropriateness; the impugned goods have industrial significance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide bills of entry no. 113029/30.04.2009, 103030/30.04.2009 and 113031/ 30.04.2009 and valued at ₹ 77,77,300, to be liable for confiscation under section 111(d) of Customs Act, 1962 but offered to be redeemed under section 125 of Customs Act, 1962 on payment of fine of ₹ 7,70,000 besides imposing penalty of ₹ 1,00,000 under section 112 of Customs Act, 1962 on the appellant herein. 2. From the records, it appears that 310.96 MT of used mild steel (MS) plates with value of ₹51,98,524 consigned to the appellant, along with 102.47 MT and 48.76 MT of used mild steel (MS) plates valued at ₹ 17,47,320 and ₹ 8,31,456 respectively obtained by them in high seas sale transaction from M/s Karthik Alloys Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, should be deemed to have been so presented for assessment and clearance under section 17 and section 47 of Customs Act, 1962 respectively. 4. Mutilation is not a discretionary option in customs procedure related to import; section 24 of Customs Act, 1962 enables notification of rules appropriate to each commodity. The existence of any rules for scrapping of plates has not been brought to our notice. The request of the importer is, thus, of no consequence even though it may evince that no material fact had been concealed from the assessing authority. 5. The show cause notice, leading to the impugned order, rests upon the proposal for re-classification and, to the extent that revision is called for in accordance with the General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject matter is to be treated as Sodium Chloride. and, in Hindustan Ferodo Ltd v. Collector of Central Excise, Bombay [ 2 ] that 3. It is not in dispute before us, as it cannot be, that the onus of establishing that the said rings fell within Item 22F lay upon the Revenue. The Revenue led no evidence. The onus was not discharged. Assuming therefore, that the Tribunal was right in rejecting the evidence that was produced on behalf of the appellants, the appeal should, nonetheless, have been allowed. xxxx 7. Learned Counsel for the Revenue submitted that the matter be remanded to the Tribunal so that the evidence on record may be reappreciated. As we have stated, no evidence was led on behalf of the Revenue. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated has been sub-classified at the eight digit level for one item and, for all other items, as seven enumerations in coils and four enumerations for those not in coils , at six digit level and the adopted item lies with the first of these but, nonetheless, comprising flat-rolled products hot rolled in coils without any explanation for concluding that the plates were presented as coils. Clearly, the classification adopted in the impugned order does not relate to the description of the product as imported and presented. 9. Not only is the revised classification inappropriate but there is also no reason for the classification sought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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