2023 (7) TMI 837

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....uty exemption under S.No. 588 of Customs Notification No. 21/2002-Cus. dated 01.03.2002. During the post clearance audit verification the Revenue has noticed that imported goods i.e, Life Rafts under CTH No. 8907 9000 are not eligible for the duty exemption as claimed by the appellant and so the assessing authority ordered for re-assessment under Section 17(4) of the Customs Act, 1962. After due process of law, the Ld. lower adjudicating authority denied the said exemption of Notification No. 21/2002-Cus. Dated 01.03.2002 and demanded duty of Rs.1,38,744/- along with interest and also imposed a penalty of Rs.5,00,000/- vide his Order-in-Original No. 4017/2012 dated 16.11.2012. The appellant has gone on appeal to the Commissioner of Customs and Central Excise (Appeals) who upheld the duty demand but reduced the penalty imposed from Rs.5,00,000/- to Rs.2,00,000/-. Being aggrieved, the importer has come on appeal before this forum. 3. In the grounds of appeal, the appellant have submitted that Life Rafts were imported from M/s. Fujikura Rubber Ltd., Japan with models FRN-SN 6 [2 nos.] FRN-SN 20 [4 nos.] and FRN-SN 25 [2 nos.] for their own use and the imported goods were described ....

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....ll of Entry should be permitted. 7. The Ld. Authorised Representative Smt. Anandalakshmi Ganeshram has reiterated the findings of the lower adjudicating authorities. She has contended that the importer himself has self-assessed the Bill of Entry classifying the imported goods under CTH 8007 9000 which was facilitated by RMS and as they have not declared the goods as inflatable Life Rafts in the Bill of Entry and so, are not eligible for the benefit of the Notification No. 21/2002-Cus dated 01.03.2002. She has relied on the decisions rendered in the cases of M/s. BEML Ltd. [2018 (363) ELT 625 (Tri. Chennai)] and M/s. Vedanta Aluminium Ltd. [2019 (366) ELT 933 (Tri. Hyd.)], wherein it was held that once goods cleared and were not available at the time of PCA, there is no scope for the officer to amend the Bill of Entry. 8. We have considered the submissions made by both the parties and also perused the records available in this appeal. 9. The only issue that has to be decided in this appeal is whether the appellants are eligible for the benefit of the Notification No. 21/2002-Cus dated 01.03.2002 for the imported Life Rafts? 10. When any Bill of Entry is facilitated by Ri....

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....ts such as Tubular Life Rafts, Polyester Life Rafts, etc., and all the Life Rafts are not inflatable. 13.1 A close scrutiny of the invoice, Bill of Lading, packing list and also maintenance manual retrieved from the imported goods indicate that the Life Raft imported are inflatable. The above fact is supported by the submission of the appellant that the exporter i.e, M/s. Fujikura Rubber Ltd., Japan manufactures only inflatable Life Rafts. We have gone through the copy of the maintenance manual which was retrieved from the imported goods and the relevant pages of which are reproduced below: - 13.2 From the above, it is clear that the imported goods are inflatable Life Rafts only and so, eligible for the benefit of the Notification No. 21/2002-Cus dated 01.03.2002. For committing an inadvertent mistake by the clearing agent in classifying the imported goods under CTH 8907 9000 instead of CTH 8907 1000 denial of exemption benefit of the notification is not justified. 14. Other than alleging as to wrong classification apparently declared by the appellant itself, the respondent has not adduced any evidence, to suggest that what was imported by the appellant was not inflatable ....

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....nt 3Traceback (most recent call last): File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 345 elif mime_type in ["image/gif"]: IndentationError: expected an indented block after 'if' statement on line 341 Document 4 フジクラ救いがた FUJIKURA INFLATABLE LIFE RAFT 装置 Stowage a) Cradle したいだけで、ワンタッチで container The which the era is housed muried in this cradle and 中に投下で はのローリング、ピッチングにもいか by way the ife rall can be thrown into the water by simply pulling a lever Normaly します。 コンテナーに ように b) オートリリース) 浮上するように....