2025 (10) TMI 1282

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....mported vide bill of entry no. 4570688/07.09.2011 and no. 5956535/09.02.2012, and two consignments imported vide bill of entry no. 883363/22.08.2007 and no. 883362/22.08.2007 - the duty liability thereon are in dispute. 2. On the first consignment, valued at Rs. 7,72,12,898.29, differential duty of Rs. 46,31,909 was sought to be fastened, while in the second consignment, valued at Rs. 9,91,10,587 differential duty of Rs. 58,55,480 and on the third, differential duty of Rs. 18,65,702 were ordered to be recovered under section 28(4) of Customs Act, 1962 even as the goods covered by the first two sets of imports were held as liable for confiscation under section 111(m) of Customs Act, 1962 with option to redeem the former on payment of fine....

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....ds as articles that are neither 'unwrought titanium' nor 'wrought titanium'. 6. It is admitted in the impugned order that 'wrought' has not been assigned meaning as far as heading 8108 of First Schedule to Customs Tariff Act, 1975 is concerned and, instead, resort was had to the distinction drawn for 'tungsten' in tariff heading 8101 of First Schedule to Customs Tariff Act, 1975. The finding in consequence was that '49. The definition of 'Wrought' has not been clarified under CTH 8108, however the same has been explained under heading 8101 in respect of Tungsten (wolfram) which is as follows: i) Unwrought metal, e.g., in blocks, ingots, sintered bars and rods, or as waste and scrap (for the latter see the Explan....

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....ake to classify Titanium Tubes/Pipes under CTH 8108 9010 as wrought. It is clear that the modus operandi of the importer was that wherever the quantity of the imported goods i.e Titanium Tubes/Pipes was small, they have classified them under CTH 8108 90 90 however wherever the quantity of the imported goods was huge, the importer has intentionally classified the similar goods i.e Titanium Tubes/Pipes under different tariff heading 8108 90 10 to evade payment of legitimate duty of Customs.' to conclude the goods as being not 'wrought titanium' and, therefore, by default in the residual category. 7. The rules for engagement of classification places the onus solely on customs authorities in terms of decisions of Hon'ble Supreme Court....