TMI Blog2024 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the favour of the importer. From the above decision, it can be seen that the entire foundation of the present is the case of alleged mis-classification by M/s. Ridava Petrochemicals Pvt. Ltd in respect of the imported goods which was handled by present Custom Broker - Since, the case of M/s. Ridava Petrochemicals Pvt. Ltd has been quashed by allowing the appeal, the entire foundation itself got demolished. Therefore, no consequential punishment can be given to the present appellant. The impugned order set aside - appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Vikas Mehta, Consultant for the Appellant Shri H P Shrimali, Superintendent (AR), for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was involved in connection with the offence committed by M/s. Ridava Petrochemicals Pvt. Ltd. The case of M/s. Ridava Petrochemicals Pvt. Ltd has been decided by this Tribunal in the favour of the importer, wherein following order was passed: 05. After hearing both sides and on perusal of the record, we find that Appellant had filed warehousing Bill of entry for depositing imported goods namely 1900MT of Denatured Ethyl Alcohol and had declared on the Bill of entry that goods were imported for export. The Bills of entry was assessed and clearance was duly permitted by the revenue and subsequently appellant filed shipping bill for re-export of the part consignment of 194.59MTs. The case of the revenue in the present matter is that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enatured ethyl alcohol of strength 80% or higher is classifiable under sub-heading 2207.10 whereas denatured ethyl alcohol is classifiable under sub-heading 2207.20.Denatured ethyl alcohol attracts concessional rate of customs duty @ 10% basic under Notification No. 21/2002-Cus., dated 1-3-2002 (Sl. No. 50) as against 150% basic on un-denatured ethyl alcohol.Ethyl alcohol is imported in un-denatured form, whether for use as such (e.g. potable type) or for industrial use. In case of latter use, ethyl alcohol requires to be denatured before clearance. For denaturing, of ethyl alcohol, it is treated with certain chemical agents such as, wood naphtha, methanol, acetone, pyridine, aromatic hydrocarbons (benzene etc.) and coloring matter (HSN not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. To bring about uniformity in application of denaturing agents and adoption of appropriate standard for denaturing of ethyl alcohol, BIS standards IS 4117-1973 are being prescribed as denaturants for the purpose of denaturing of ethyl alcohol. BIS standard specifies several different types of denaturants. Therefore importers would have choice in use of denaturants based on end use. 7. I am directed to inform you that the Board has decided that BIS standards IS 4117-1973 may be adhered to for denaturation of imported consignment of ethyl alcohol in order to bring about uniformity in denaturing process at all Customs formations and avoid any misuse---------------------------------------------------- 5.2 We agree with the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... house and shipping bills have also been filed for export, allegation of mis-declaration of goods cannot be sustainable against the Appellant. Accordingly, we set aside the allegation of mis-declaration. 5.4 We also find that DGFT, New Delhi vide its clarification as discussed above clearly held that the provisions under Para 2.46(I)(a) of FTP, 2015-20 is not applicable in appellant s case. In such circumstance charges against the appellant that they have imported the goods in gross violation of restriction imposed under the FTP is not sustainable. Further there is no restriction imposed under the FTP on import and export of subject goods. Further, it is clear that confiscation under Section of the Act is permissible only when the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry filed by the appellant was assessed by the proper officer only after tallying the date appearing in the EDI system fed by the master/agent and the date appearing on the bill of entry present along with bill of entry filed by the appellant. We also find that it is clearly mentioned in the bill of lading that the shipment of 1900 MT. was loaded on board of vessel as part of one original lot of 38,386.137 MT. as Galveston Tx, USA on 27.10.2020. This has been corroborated by the statement of various representative recorded by the officers in the course of inquiry therefore, in absence of contrary evidence, the allegation that the date of lading mentioned in the bill of lading is incorrect and not justified. 5.7 We also find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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