2013 (11) TMI 947

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.... to be freely importable and hence did not produce any specific license. This claim was not immediately accepted. All the four consignments, covered by four bills of entry, were subjected to first check examination, whereupon it appeared to the customs authorities that the goods were not freely importable. Subsequently, at the instance of the importer, the goods were got examined by a Chartered Engineer who, after inspection and valuation of the goods, reported that the goods were construction scaffolding materials made out of carbon steel and wood such as pressed double coupler, pressed swivel coupler, pressed sleeve coupler, pressed girder swivel coupler, adjustable jack, clamps and wooden planks. It was also reported that the goods were ....

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....hearing their authorized representative, the learned Commissioner of Customs passed the impugned orders. 3. In one case, the goods covered by three bills of entry were valued at Rs. 85,49,497/- and confiscated under Section 111(d) of the Customs Act with option for redemption against payment of fine of Rs. 8.5 lakhs under Section 125 of the Act. In the other case, the goods covered by one bill of entry were valued at Rs. 1,05,03,911/- and confiscated in the above manner, the redemption fine in this case being Rs. 10 lakhs. The penalty imposed on the party in this case amounts to Rs. 5 lakhs. 4. The learned Consultant for the appellant refers to the definition of "capital goods" under para 9.12 of the Foreign Trade Policy 2009-14 and s....

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....peals be dismissed. 6. After giving careful consideration to the submissions, I have found eminently valid reasons to set aside the impugned orders. It is not in dispute that the items imported by the appellant were old and used scaffoldings. I shall immediately address the question whether these scaffoldings could be considered as equipment. These goods were classified by the importer under SH 7308 40 00 of the CTA Schedule and this classification was accepted by the assessing authority for levy of duty. That duty was paid by the importer also. The assessment was final. In this scenario, the description of goods given against the tariff entry is significant and the same reads "equipments for scaffoldings...". Once the declared classific....