TaxTMI 
TaxTMI 
2018 (12) TMI 1044
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.... The appellant, importer, M/s. Desert Exim had imported Waste Nylon Rope and filed two bills of entry at ICD, RAJSICO, Jodhpur. Details of import consignments is as follows:- S.No. Bill of Entry No. Invoice No. Quantity Value Container No. 1 6569306 284 dated 28.02.2018 issued by M/s MINPRO Recycling AB, Odalvagen 8,71177, Stress, Sverige 141.630 MT $53111.00 or Rs. 36,46,070/- TCNU-4688200 (40') TLLU-5009692 (40') SEGU-6091497 (40') TLLU-4922222 (40') TCNU-7488438 (40') CMAU-5849551 (40') GESU-6104115 (40') APHU-7026960 (40') 2 6569276 292 dated 19.03.2018 issued by M/s MINPRO Recycling AB, Odalvagen 8,71177, Stress, Sverige 187.500 MT $70313.00 Or Rs. 48,26,987/- B....
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....rom CRCL were received under C. No. 35/CUS/CRCL/2018/CL-361-I/11.06.2018/Report from CRCL were received under C. No. 35/ CUS/ CRCL/ 2018/ CL-361-I/11.06.2018/Report dated 14.06.2018 in respect of Bill of Entry No. 6569276 dated 28.05.2018 and C. No. 35/CUS/CRCL/2018/CL-362-I/11.06.2018/ Report dated 14.06.2018 is as follows:- "The Sample is in form of different types of dull white ropes of assorted lengths and sizes. It is composed of polyester. "It is other than polymide (Nylon)" 4. After receipt of the Report from CRCL, copies of the Test Report were made available to the importer vide letter dated 21.06.2018 and the importer was requested to offer his comments on the same, taking into consideration the import invoice and the bills ....
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....g under Chapter Heading 5505 can be imported without any restriction. Thus, the Waste Polyester Ropes imported under Bill of Entry No. 6569276 & 6569306, both dated 28.05.2018 appeared to have been mis-classified so as to clear it without a valid import licence issued under Exim Policy 2015-2020. 7. On reasonable belief that the said 187.500 MT of Waste Polyester Rope valued at Rs. 48,26,987.45 covered under Bill of Entry No. 6569276 dated 28.05.2018 and 141. 630 MT of Waste Polyester Rope valued at Rs. 36,46,070.15 covered under Bill of Entry No. 6569306 dated 28.05.2018 had been imported into India in contravention of the provisions of Exim Policy, 2015-2020, and various Sections of the Customs Act, 1962, the imported goods were seized....
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....n. However, Shri Mittal agreed with the reports of CRCL and the Chartered Engineer. Shri Mittal stated that the seizure proceedings of Panchnama dated 07.07.2017 was undertaken before him and he was satisfied with the proceedings. 10.. It appears to Revenue that the appellants have attempted to import Polyester Waste without a valid import licence in contraventioin of Policy Circular No.20/2002-2007 dated 12.03.2003 issued by DGFT read with Public Notice No.392 (PN) -92-97 dated 1.1.97 issued under Exim Policy 2015-2020. Thus, the goods under import were put under seizure alleging mis-classification with intent to clear the same without the valid licence. Further, the import of the appellant, Shri Arun Mittal, appears to be liable to pen....
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....e not covered under Chapter 39. The Adjudicating Authority has nowhere disputed that the impugned goods are not textile items. In the impugned order, the goods have been held to be Waste Polyester Ropes by CRCL , which are actually textile items by virtue of Exclusion Clause of Chapter Note (2) (p) of Chapter 39. Further, the goods of Section -XI, Textile and Textile Articles are not covered under Chapter 39. Thus, the goods being Textile Items/ Articles deserve to be classified under Chapter 6310 under which there is no restriction for import. The appellant's contention has been rejected on the ground that the appellants have admitted that the goods could not be used as Cordage. Chapter Heading 63.10 interpretes the goods being - "used or ....
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....ed goods for home consumption on imposition of redemption fine. Further, reliance is placed on the ruling of the Punjab & Haryana High Court in the case of Horizon Ferro Alloys Pvt. Ltd. and Others Vs. Union of India - 2016-TIOL-1239-HC-P&H-CUS. 17. Further, the ld. Counsel states that as the goods are still lying with the Customs they may be allowed clearance for home consumption on such terms, this Tribunal may deem fit. Further, prays for setting aside the penalty imposed. 18. Ld. AR for the Revenue relies on the impugned order. 19. Having considered the rival contentions, we find that the appellant is a first time importer of Waste Polyester Ropes and have bonafidely filed the Bill of Entry under First Check Basis. We further f....