2000 (11) TMI 650 - AT - Customs

Tribunal remands appeals for expert examination on machine classification dispute. Genuine explanation leads to restoration for final hearing.

The Tribunal allowed the appeals by remanding the matter for expert examination, considering the restoration of dismissed appeals, the issue of machine ... Penalty - Exports, over-invoicing Issues:1. Restoration of dismissed appeals for non-appearance.2. Issue of availability of Notification No. 48/78 to imported Machines.3. Remand of the matter for technical opinion from Central Machines Tool Institute.Issue 1: Restoration of dismissed appeals for non-appearance:The case involved M/s. Supreme Industries Ltd. filing applications for restoration of Appeals No. C-329/93-B and C-333/93-B, which were dismissed for non-appearance. The appellant's representative explained that they were not informed about the dismissal as they had not received the notice or final order. The High Court precedent was cited to argue against dismissal for default. The Tribunal found the explanation genuine, considering the interest shown by the appellant in pursuing a third appeal on the same issue. Consequently, the earlier order was recalled, and the appeals were restored for final hearing.Issue 2: Issue of availability of Notification No. 48/78 to imported Machines:In all three appeals, the main issue was whether the imported machines were Tool Room Precision Coordinate Jig Boring machines as claimed by the appellants or Universal Milling Machines as held by the Collector. Reference was made to a previous Tribunal case where the matter was remanded for a technical opinion from the Central Machines Tool Institute, Bangalore. Both sides agreed to remand the matter based on a Supreme Court judgment in a similar case. The Tribunal, following the decisions cited, remanded all three matters to the adjudicating authority for examination by an expert nominated by the Central Machines Tool Institute. The expert's opinion would be binding on both parties, provided the machines remained in their imported form with the same features, subject to ordinary wear and tear.Issue 3: Remand of the matter for technical opinion from Central Machines Tool Institute:Considering the technical nature of the issue, all appeals were allowed by way of remand. Following the precedent set by the Supreme Court and previous Tribunal decisions, the matter was remanded to the adjudicating authority for examination by an expert nominated by the Central Machines Tool Institute. The expert's opinion on the nature of the machines would be crucial in determining the outcome of the appeals.In conclusion, the judgment addressed the restoration of dismissed appeals, the issue of machine classification, and the remand for a technical opinion from the Central Machines Tool Institute. The Tribunal considered the explanations provided, legal precedents, and the technical nature of the dispute in rendering its decision to allow the appeals by remanding the matter for expert examination.