2023 (6) TMI 1087 - AT - Customs

Tribunal remands case on imported goods classification to Adjudicating Authority for further evidence presentation

The Tribunal remanded the case concerning the classification of imported goods into different categories, specifically category (iii) goods, back to the ... Confiscation of imported goods - redemption fine imposed on the condition that the goods should be re-exported - While moving from USA, the Appellant has bought several items in open auction under proper invoices and imported the same to India - HELD THAT:- The Commissioner (Appeals) has fairly handled the litigation and has classified the goods under 5 different categories and remanded the issue in respect of 4 categories of goods to the Adjudicating Authority but in respect of category (iii) the Commissioner (Appeals) has directly came to a conclusion and dismissed the Appellant’s appeal. In the interest of justice, the appellant should have been given an opportunity to present all their documentary evidence including the Chartered Engineer’s Certificate and citing all statutory provisions before the Adjudicating Authority even in respect of category (iii) goods. The very fact that the Adjudicating Authority in the Denovo proceedings has relied on the Chartered Engineer certificate so as to complete the valuation proceedings, speaks of the veracity of the Chartered Engineer’s certificate - matter remanded to the Adjudicating Authority in respect of category (iii) goods wherein absolute confiscation and redemption fine was imposed on the appellant. He will follow the principles of natural justice and allow the appellant to produce all the documentary evidence before a considered Order is passed. Appeal disposed off by way of remand. Issues:The judgment involves the classification of imported goods into different categories and the appropriate consideration of evidence, specifically regarding the Chartered Engineer's Certificate and relevant statutory provisions.Category (i), (ii), (iv) and (v):The Commissioner (Appeals) categorized the goods into five different headings and remanded the matter back to the Adjudicating Authority for Denovo proceedings in four categories. The denovo proceedings for these categories have been completed without dispute on the Order-in-Original passed. The Appellant filed the present appeal concerning the impugned Order-in-Appeal for category (iii) goods.Category (iii) - Used electrical and electronic equipment/appliances:The Commissioner (Appeals) rejected the appeal and affirmed the findings given in the Order-in-Original for this category. The Appellant argued that the Chartered Engineer's Certificate and the Hazardous and Other Wastes Management and Transboundary Movement Rules, 2016 were not appropriately considered by the Lower Authorities. The Chartered Engineer specified that the goods in question have more than 6 to 8 years of life. The Appellant contended that the Chartered Engineer's certificate should have been considered by both authorities, as it was in the Denovo Adjudication for valuation purposes.Court's Decision:After hearing both sides and examining the documents, the Tribunal observed that the Commissioner (Appeals) had fairly handled the litigation by categorizing the goods but directly dismissed the Appellant's appeal for category (iii). The Tribunal felt that the Appellant should have been given an opportunity to present all documentary evidence, including the Chartered Engineer's Certificate and statutory provisions, before the Adjudicating Authority for category (iii) goods. The Tribunal remanded the matter to the Adjudicating Authority for category (iii) goods to allow the Appellant to produce all documentary evidence before a considered Order is passed. The Adjudicating Authority was directed to complete all proceedings within three months from the date of communication of this Order.