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2016 (12) TMI 427
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....the charge of misdeclaration of the goods, the same were confiscated and offered for release on a redemption fine. Penalty has also been imposed on M/s. Oswal Industries Ltd. under Section 112 of the Customs Act. Revenue has also filed an appeal against the said order on the ground the confirmation of demand under Section 18 of the Customs Act and the same needs to be confirmed under proviso to Section 28 of the Customs Act. Revenue has also filed appeal challenging the non-imposition of the penalty equal of the duty evaded under Section 114A of the Customs Act and recovery of interest. 2. OIL had imported three containers of material which was declared as Stainless steel melting scrap. The same was examined by the DC dock. Three differe....
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....Italy. Thk X W X L as mix gross/ tare/ MET- Qty finish VAR. (iv) Some cut length of SS sheets taken out from bunch are having original manufacturers marking on cut length of sheets, length wise giving details of size and SS internal grade, which are checked dimensionally and found exactly as per these details. (v) There are some small cut pieces in Triangle & ring shape which are found slightly oily, dusty and can be treaded as scrap material. (vi) Substantial quantity of containers appears to be filled with SS cut length sheets and balance by off cut like triangle/ ring shape in various thickness approx 0.8 to 3mm thicknesses. (vii) Sheets of random width and length cut pieces packed properly can be trea....
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....h 6) Cut length sheets in skid of various sizes a) 1mm thk x 380 w x 1400 mm L b) 1mm thk x 1000 w x 2000 mm L c) 0.6 mm thk x 550 w x various length Paper sticker of manufacturer on top sheet piece MADE IN ITALY, SS GRADE 304 thk x W x L Mix 7) Also found some self design sheet having surface coated with plastic sheet 1.3mm thk x 1250 mm x length more than 1 mtr. On the strength of the aforesaid report, revenue alleged that the goods are of serviceable nature and cannot be treated as scrap. Revenue alleged that importer had misdeclared the goods as scrap. Accordingly, revenue relied on the following contemporaneous imports and enhanced the value of the serviceable scrap to US $....
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....eleased redemption fine of Rs. 8 lakhs was imposed in lieu of confiscation. A penalty of Rs. 2 lakhs was imposed under Section 112A of the Customs Act. There are no findings in respect of imposition of penalty under Section 114A of the Customs Act as the demands were confirmed under Section 18 of the Customs Act and not under Section 28 of the Customs Act. Aggrieved by the said order, OIL are before the Tribunal. The revenue has also challenged this order on the ground that the demand should have been confirmed under Section 28 of the Customs Act and not under Section 18 of the Customs Act as the assessment was not provisional. The order has been challenged by the revenue for non-imposition of penalty under Section 114A; demand should have ....
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....notice seeks to challenge the classification from the product 7204 to 7208. However, the impugned order has rejected the said proposition and classified the material under 7219 and 7220. 4. Ld. AR relies on the impugned order. Written submissions were filed on 24/10/2016. He argued that there was no provision of assessment and demand should have been done under Section 18 of the Customs Act. The goods were finally assessed however, the same was seized after assessment and therefore, show-cause notice invoked Section 28 for recovery of duty. He argued that it was not open to the Commissioner to confirm the demand under Section 18. He argued that the goods were released provisionally after the same were seized under the reasonable belief t....
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....crap as neatly strapped and palletised sheets. The reports are very clear that the material is stainless steel. It is seen that the show-cause notice seeks to classify the goods under 7208 9000. The Order-in-Original classified the goods under heading 7219 or 7220 depending on the width of the sheets. It is further seen that section 28 has been invoked in the show-cause notice while the demand has been confirmed under Section 18 of the Customs Act. It is further noticed that while the imported material is of the grade 301 and 304 the contemporaneous imports price of prime quality stainless steel sheets of 304 has been taken for enhancing the value. The serviceable material has been treated as prime goods. 6. From the above discussion, it....