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CESTAT upheld reclassification of imported high conductivity copper bus bars from CTI 7407 21 20 to CTI 7407 10 30, resulting in denial of FTA benefits under N/N. 46/2011-Customs. The Tribunal found confiscation justified u/s 111(m) due to incorrect tariff classification and improper FTA benefit claims. While maintaining liability for confiscation and penalties, the Tribunal reduced redemption fine from Rs.2,00,000/- to Rs.50,000/- u/s 125 and penalty from Rs.50,000/- to Rs.10,000/- u/s 112(a), considering appellants had described goods as per invoice and origin certificates. Appeal partially allowed with modified penalties.
CESTAT upheld reclassification of imported high conductivity copper bus bars from CTI 7407 21 20 to CTI 7407 10 30, resulting in denial of FTA benefits under N/N. 46/2011-Customs. The Tribunal found confiscation justified u/s 111(m) due to incorrect tariff classification and improper FTA benefit claims. While maintaining liability for confiscation and penalties, the Tribunal reduced redemption fine from Rs.2,00,000/- to Rs.50,000/- u/s 125 and penalty from Rs.50,000/- to Rs.10,000/- u/s 112(a), considering appellants had described goods as per invoice and origin certificates. Appeal partially allowed with modified penalties.
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