2004 (2) TMI 613 - AT - Customs

Customs Tribunal Upholds Order Allowing Container Movement for Automobile Parts

The Tribunal rejected Revenue's appeal against the Order-in-original allowing the movement of a container in concealed condition for the mutilation of ... Appeal by department Issues:Revenue's appeal against the Order-in-original directing the movement of a container in concealed condition for mutilation of used automobile parts under supervision.Analysis:The Revenue appealed against the Order-in-original that allowed the respondent to move a container in concealed condition for the mutilation of used automobile parts. The Commissioner of Customs directed that the container be opened in the presence of Central Excise officers for verification and supervision of the mutilation process. The end-use certificate submitted by the respondent stated that the imported items were fully consumed in their furnace, which was countersigned by the AC. The Commissioner of Customs, after reviewing the orders-in-original and the certificate, decided not to contest the matter, acknowledging the precautions taken to ensure the melting of imported materials. The Revenue left the decision to the bench, while the consultant argued that since the end-use certificate was not contested, and all requirements were fulfilled as per the impugned order, the appeal should be dismissed.Upon careful consideration, the Tribunal noted that the Commissioner of Customs had acknowledged the precautions taken to ensure the melting of imported materials and that the AC had issued an end-use certificate confirming the fulfillment of the terms laid down in the impugned order. As the Commissioner did not see any merit in contesting this aspect, the Tribunal concluded that there was no basis for the Revenue's appeal and thus rejected it. The decision was based on the acknowledgment of the precautions taken and the certification of the melting process, leading to the dismissal of the appeal by the Revenue.