2018 (8) TMI 371

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....-18 dated 08.08.2017 28,86,87,612.68 2,50,00,000/- 70,00,000/- C/11800/2017 OIA-MUN-CUSTM-000-APP-135-136-17-18 dated 08.08.2017 56,44,64,784.58 3,75,00,000/- 45,00,000/- C/11801/2017 OIA-MUN-CUSTM-000-APP-135-136-17-18 dated 08.08.2017 10,89,46,360 1,70,00,000/- 50,00,000/-   2. The brief facts of the case in all the appeals are that the appellant have imported prime hot rolled steel plates shotblasted/ coated with Zinc Silicate. At the time of import in terms of DGFT Notification No. 38/2015-2020 dated 05.02.2016, the minimum import price was fixed on iron steel under chapter 72 of ITCHS, 2012. The appellant declared the price of the imported goods which is below the minimum import price fixed by DGFT for import of suc....

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....here is no monetary gain or duty involved in violation of such condition. Therefore, the harsh redemption fine and penalty was not warranted. In support of his submission he placed reliance on the following judgments. Crystal Granite & Marble Pvt. Ltd. vs CCE Pune 2017 (7) GSTL 121 (Tri. Mum) S. Mira Commodities Pvt. Ltd. vs UOI 2009 (235) ELT 423 (Mad.) 4. Sh. J. Nagori Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that by notification 38/2015-2020 dated 5.2.2016, a condition of import by fixing the minimum import price was imposed which is well within power of DGFT in terms of Section 3 of FT (D&R) Act, 1992, therefore, the power for issuance of notificat....

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....ith specified services or specified technologies.] (3) All goods to which any Order under sub-section (2) applies shall be deemed to be goods the import or export of which has been prohibited under section 11 of the Customs Act, 1962 (52 of 1962) and all the provisions of that Act shall have effect accordingly." 7. As per above section, in our considered view, the DGFT is empowered to impose restriction for import. The fixing of MIP is not to enhance the value of the goods but only to impose of restriction. any type of restriction can be imposed by the DGFT by issuing the Notification, therefore, the DGFT is well within the power under Section 3 of FT (D&R) Act, 1992 to impose any condition for import. 8. As regard the judgment of Hon'ble....

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....The identical issue has been decided by the Tribunal in the case of Crystal Granite and Marble (supra) where in the coordinate bench has taken the view as under: "5. We have carefully gone through the facts of the case and records. We find that the demand has been raised mainly on the basis of DGFT circular fixing the minimum import price of the imported Marble Blocks. However we find that there is no evidence of any manipulation in transaction value changed by the appellant to their buyers. The sale has been made to the independent buyers and the price is the sole consideration of sale. In case of M/s Eicher Tractors Ltd. v. Commissioner - 2000 (122) E.L.T. 321 (S.C.) the Hon'ble Apex Court held that unless the "special circumstances" ex....

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....impugned order and allow the appeal with consequential reliefs." In view of the above judgment, the customs valuation cannot be altered or enhanced on the basis of minimum import price fixed by the DGFT. Accordingly, we set aside the enhancement of the value ordered by the lower authority. 10. As regard the redemption fine and penalty imposed by the lower authorities, we are of the view that there is indeed violation of Foreign Trade Policy that despite the minimum import price fixed by the DGFT, the appellant have imported the goods which is carrying the value below minimum import price, therefore, they have violated the condition, however, this violation does not result into any Revenue loss to the Government or any undue gain to the ap....