AI Drafter 
TaxTMI 
TaxTMI 
2024 (1) TMI 145
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....ppellant filed the present appeal. 2. Shri Vikas Mehta, Learned Counsel appearing on behalf of the appellant at the outset submits that the entire case against the appellant was made out consequential to the charged made against M/s. Ridava Petrochemicals Pvt. Ltd. On the dispute of classification of imported goods. He submits that case of M/s. Ridava Petrochemicals Pvt. Ltd Vs. C.C. Kandla 2023 3 TMI 842 CESTAT Ahmedabad, has been decided by allowing their appeal. Therefore, when the entire foundation of the present case is the charge of mis-classification by the importer M/s. Ridava Petrochemicals Pvt. Ltd. and the said case has been quashed by this Tribunal by allowing their appeal, In the present case the order of forfeiture of secur....
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....d that the goods in question are not in conformity with IS 4117(2008) standard and hence, the same cannot be treated as Denatured Ethyl Alcohol as declared and classified by the Appellant. 5.1 We also noticed that in the present matter by relying the test report given by CRCL, Kandla revenue argued that sample of goods are not considered as denatured Alcohol as per the Indian Standard, Alcohol Denaturants =Specification IS 4117 (2008). Therefore the impugned goods are Ethyl Alcohol and not denatured ethyl alcohol. In this context we noticed that Board issued circular 02/2006 dated 10.01.2006 wherein the requirement of IS 4117-1973(2008) related to alcohol denaturants is made. The relevant portion of said Circular is reproduced belo....
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....ed under BIS Standard (IS 4117-1973) in order to avail of benefit of concessional rate of duty under Notification No. 21/2002-Cus., dated 1-3-2002 (Sl. No. 50). On the other hand, some ports are allowing use of denaturants specified by the respective State Excise Department and many such denaturants do not find mention in the list of denaturants approved by BIS. 4. The contention of many importers who insist on following State Excise standards for denaturation is that it is the State Excise which has final say in the matter relating to alcohol and in case of any mismatch between the procedures prescribed by the Central Govt. and the State Govt., those prescribed by the State Govt. should prevail. 5. The matter has been exa....
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.... regards the goods imported and bonded for re-export. There is no allegation against the appellant that the disputed goods was imported for industrial use in India. Since such goods are not meant for any use in India, the same are not required to be allowed clearances in India. Hence the charges of mis-declaration of goods against the appellant by citing the non-compliance with IS 4117-1973 (2008) is completely misconceived and cannot be sustained. 5.3 We also find that para 5 of above circular makes it clear that the circular has been issued keeping in view HSN notes corresponding to heading 22.07. According to this, the sole requirement of HSN is denaturation of ethyl alcohol by mixing of spirits with substances to render them un....
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....bserved that impugned goods were imported for re-export only and lower adjudicating authority has not proved any mala fide intention behind the alleged mis-declaration of impugned goods. 5.5 As regard the confiscation of goods on the non-compliant of IS 4117 (2008), we are of the view that as per the Board Circular No.2/2006 dated 10.01.2006 this requirement is applicable to goods meant for clearance into India and not to any such goods which are meant for re-export and use outside India, the goods which are admittedly meant for re-export. First of all, there is no violation of compliant of IS 4117 (2008) even if it is required in view of the goods being re-exported. There is no case of confiscation of goods under Section 111(m) of....
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....voice was issued prior to denaturation at the Galveston anchorage. After arrival into India, the Chemical Examiner of Custom House laboratory at Kandla has certified that goods have been denatured with Bitrex/Denatonium Benzoate. On this basis, the conclusion of the authorities below that the bill of lading is incorrect and false in respect of description of goods as well as imposing penalty on the appellant under Section 117 of the Customs Act, 1962. We find that firstly as per the discussion made herein above, on the facts of the case there is no mis-declaration on the part of the appellant therefore, only for inability to produce manufacturer's invoice that too due to supplier's unwillingness to share the same, by itself does not constru....