2023 (3) TMI 452

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....ness of import of 'Toughened Glass Top - Part of Gas Stove'. They have been importing the said goods for last two to three years classifying it under Sub-Heading 70072190 of Customs Tariff Act, 1975(CTA 1975, for short). The appellant had filed Bills of Entry No.6976687 dt. 06/01/2022 and 7365770 dt. 04/02/2022 declaring classification of the said goods under CTH 70072190 and the transaction value as Rs.7,23,643/- and Rs.7,92,277/- respectively. The Customs Department opined that the goods in question correctly classifiable under CTH 7013 attracting basic customs duty @ 20% instead of CTH 7007 attracting duty @ 10% declared by the appellant in the said two Bills of Entry. Consequently, the goods covered under the aforesaid Bills of Entry we....

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..... He has further submitted that other importers under different Customs Commissionerate declared the said product under same chapter sub-heading 70072190 of CTA,1975; hence arbitrarily changing the opinion by the Customs is unsustainable and devoid of merit. Further he has submitted that there was no misdeclaration of the goods on their part nor any suppression of facts warranting seizure of the goods even if the Department is of the opinion that the goods imported falls under CTH 7013 attracting higher rate of duty @20%, the goods should have been re-assessed and necessary demand notice ought to have been issued with an opportunity to the appellant to explain their stand vis-à-vis the proposal of re-classification by the Department.....

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....eize the goods and proceed with the investigation. Further he has submitted that a statement of the appellant was recorded on 02/03/2022 and the Department came to know that there are enough material available to show that the transaction value declared by the appellant is sham and not acceptable. Accordingly, the estimated value on the basis of materials available arrived at by the department is around Rs.39,64,262/- for the purpose of provisional release of the goods. The learned AR further submitted that the adjudicating authority has fixed the amount of value of the bond and bank guarantee following the Circular No.35/2017-Customs dt. 16/08/2017, hence the argument of the learned advocate that it is arbitrary is incorrect and cannot be ....

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....lassification under CTH 70072190 of CTA,1975. In a routine manner, they imported the said good in Feb 2022 without any change in description nor different technical specification having any bearing on its classification as declared by them in the past and cleared by department without any objection. However, the Customs Department all of a sudden proposed to change the declared and assessed classification of said 'Toughened Glass Top - Part of Gas Stove' under CTH 7007 attracting BCD @ 10% to CTH 7013 attracting BCD @ 20% and proceeded to place the imported goods under seizure alleging mis-classification. It is pertinent to note that no mis-declaration of the description of the goods is alleged nor any other material disclosed in the seizur....