2016 (10) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rubber, beside Synthetic Rubber, Carbon Black, Nylon Tyre Cord Fiber (dipped), Bead Wire, Zinc Oxide, Furnace oil etc. The appellant regularly imports the abovementioned inputs for the manufacture of rubber tyres. In normal course of business in pursuance of purchase order dated 7/5/2015, the appellant placed order for natural rubber (SVR-10) on 'Vietnam Rubber Investment Corporation, Vietnam'. The goods were dispatched against the purchase order and the appellant, filed bill of entry No. 9843394 dated 9/7/2015 wherein the goods natural rubber had arrived from the said supplier namely Vietnam Rubber Investment Corporation, Vietnam, contained in 03 containers. As per the documents and as per the commercial invoice, the goods were dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....greement wherein the said exporter undertook to replace the goods and also to bear the detention and other charges incurred by the appellant. It is further evident from the impugned order, in the findings recorded by the learned Commissioner, that the exporter namely Vietnam Rubber Investment Corporation replaced all the 3 containers with matching quantity and on such replacement there was no dispute and the said containers were allowed to be cleared. The appellant sought permission for the re-export of the rubber imported by the bill of entry No. 9843394 dated 9/7/2015. It appeared to revenue that the appellant is liable for violation of the provisions of the Act, including provisions of Section 11 of the Rubber Act and standing orders iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....porters, importing several containers each year of natural rubber. It is nowhere found that the appellant have deliberately imported or placed order for natural rubber not meeting the grade SVR-10, as prescribed by the Rubber Board. He further points out from the test report that out of the 3 parameters, in the case of samples from one container all the three parameters have failed, whereas in report of other two containers, the two parameters for them were found to be completed and based on only the parameter PRI (Plastic Retention Index) was found to fail. Thus, under the circumstances there is no case of mis-declaration made out against the appellant. Further, the concerned exporter from Vietnam had accepted the error and have replaced t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion fine is not payable for improper importation, when goods are re-exported by importer but penalty was imposable for violation of Customs Act, 1962. 5. Having considered the rival contentions, I find that under the facts and circumstances, no case of mis-declaration, suppression or contumacious conduct is made out against the appellant importer. In the case of an importer where several containers are imported of the same raw material, over a period of time, some discrepancy found in two or three containers, it cannot be said that there is any mala fide or mis-declaration on the part of the importer. I further find that the appellant have taken all precautions before the importation and have given proper description of the Goods to be ....