9911796707
TMI Blog2024 (2) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... erintendent (AR) for the Respondent ORDER SOMESH ARORA The appellant filed Bill of Entry No. 4374096 dated 25.02.20216 with Custom House, Kandla for clearance of 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O." The appellant classified the goods under CTH 2710 19 90, i.e. "Others", a freely importable item. 2. Sample was drawn and sent to Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 111 (d) and 111 (m) of Customs Act, 1962 and fine and penalty under Section 112 (a) (i) of Customs Act, 1962 of Rs. 15.0 lakh and Rs. 7.5 lakh respectively was imposed. Ld. Commissioner (Appeals) has sustained the order of lower authority. Aggrieved, appellant has filed the present appeal. The appellants made the following submissions: 3.2 Hon'ble Supreme Court has held in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being treated as restricted and consequently penal actions and fine being justified. 5. Considered. We find that in the instant case, the test report dated 03.03.2016 of Customs Laboratory, Kandla provides that 90% of goods by volume get distilled at 195 degee C, i.e. below 210-degree C followed by 95% distillation at 207-degree C. We find that the Hon'ble Supreme Court in the matter of Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the Customs Tariff Heading 2710 12 90 as claimed by the appellant. We find that this issue is similar to the one decided by the Hon'ble SUPREME COURT in the matter of Krishna Technochem Pvt. Ltd cited (supra) as well as Kunjal Synergies Pvt. Ltd Vs. C.C., Mundar cited (supra) of this bench only, wherein 95% distillation had taken place below 210 degree C and therefore interpreting at in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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