TaxTMI 
TaxTMI 
2009 (8) TMI 1026
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....rted that the cargo contained 2700 kg of unused nails and 25% of the import cargo i.e. 40.573 MTs of the goods were reported to be high quality structural beams (channels) and pipes which are serviceable. Based on the examination report, it was observed by the lower authorities that the nails were classifiable under Customs Tariff Heading 73170019 and are chargeable to 10% of Basic Customs Duties and other duties and the structural beams and channels were classifiable under 72169990 and chargeable to Basic Customs Duty at the rate of 5% under Notification 21/02 and other customs duties. A Show Cause Notice was issued to the importer asking them to give reasons as to why the reclassification of the goods be not done and why the values of the....
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....,000/- (Rupees One lakh only) and also imposed penalty of Rs. 25,000/- (Rupees Twenty five thousand only). Aggrieved by such an order, appellants are before us. 3. Learned Counsel appearing on behalf of the appellant would draw our attention to the remand order passed by this Bench in Final Order No. 215/2009 dated 25-3-2009. He would submit that the entire matter sent back only for the purpose of mutilation of the goods and nothing more and hence, the order of the Adjudicating Authority for re-classifying the goods and rejecting the transaction values and fixing the transaction values was beyond the purview. He would also submit that the issue is now squarely covered by the decision of the Tribunal in the case of Aman Alloys Ltd. v. CC,....
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....de at length by both sides and perused the records. We find from the records that the appellant herein had contracted for the supply of 200 MTs of Heavy Metal Scrap. Terms and conditions of the said purchase order are as under : 5.1 It can be seen from the above reproduced terms and conditions that the appellant had clearly indicated that the consignment should be sent with the documents as indicated in the said agreement. One of the documents is pre-shipment inspection certificate issued by an agency approved by DGFT as per the terms mentioned in the contract. It is undisputed that the bill of entry for the consignment was presented along with the pre-shipment inspection certificate which we would like to reproduce: 5.2 It ....
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....the offending goods may be released to the appellants after effective mutilation under the Customs supervision, thereby rendering them as scrap. Scrap so generated after mutilation will be cleared on payment of appropriate Customs duty on the loaded value of US$ 105 MT by classifying it under Tariff Heading 7204.49 of the Customs Tariff Act. In the facts and circumstances of the case, there is no warrant for the confiscation and imposition of penalty and redemption fine. The same are set aside. The appeal filed by the appellants is allowed." 6. We also find that the other decisions cited by the learned Counsel are directly on the point. The case-laws cited by the learned Departmental Representative i.e. Collector of Customs, Bombay ....
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....-P.O. Box: 111354-Mussafah-M/32-Abu Dhabi - E-mail: [email protected] (2) LAST DATE FOR SHIPMENT NEGOTIATION 05.11 15.11.08 FOLLOWING DOCUMENTS WILL BE AVAILABLE UPON SHIPMENT a) b) c) 5) c) COMMERCIAL INVOICE PACKING LIST ALL THREE SETS OF ORIGINAL CLEAN ON BOARD B/L FREIGHT PREPAID. CERTIFICATE OF ORIGIN ISSUED BY US / CHAMBER OF COMMERCE PRE SHIPMENT INSPECTION CERTIFICATE ISSUED BY AN AGENCY APPROVED BY DGFT IN THE FORMAT AS PER THE APPENDIX 28. TERMS & CONDITIONS 1. IT IS BUYERS RESPONSIBILTY TO NOTIFY THE SELLER OF DISCREPANCIES (IF ANY) REGARDING WEIGHT OR QUALITY WITHIN 7 DAYS OF CARGO REACHING THE DESTINATION PORT AND AWAIT THE SELLERS RESPONSE. WEIGHT ....
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....LL NOT EXCEED 1% AND THE SHORTAGE WILL NOT EXCEED 1%. 7. THE CONSIGNMENT DOES NOT CONTAIN ANY TYPE OF ARMS, AMMUNITIONS, MINES, SHELLS, CATRIDGES, RADIO ACTIVE CONTAMINATED OR ANY OTHER EXPLOSIVE MATERIAL IN ANY FORM EITHER USED OR OTHERWISE. WITH REGARDS معادن مجلس شركة P0.00K 111354 CO Document 3 Worldwide Logistic, Survey and Inspection (WLSI) Group and Affiliates PRE-SHIPMENT INSPECTION CERTIFICATE Certificate No. : 0008/U/D/M101733/F Ref :PG/05/06 L. Details of Importer: a) Name P.A.B. TRADERS b) Address VII/197, PUTHUSSERY CHOONDAL PO THRISSUR, KERELA, INDIA 680602 c)Telephone No. li. Detalls of Import :- Description....