TaxTMI 
TaxTMI 
2026 (8) TMI 1406
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....For the Revenue : Mr. Sanjay Jain, Special Counsel ORDER PER: MS. BINU TAMTA: Challenge in the present appeals is to the impugned order [Order-in-Original No. 02/2024 dated 31.01.2024] whereby the Ld. Commissioner confirmed the show cause notice dated 30.12.2022 proposing demand of differential duty of Customs on classification of goods under CTH98060000 in terms of Notification 05/2019-Customs dated 16.02.2019 along with interest and penalty under Section 112(a)(i), 114A and 114AA of the Customs Act, 1962. 2. Briefly stated, the Customs Preventive Branch of the Commissionerate received information from National Customs Targeting Centre, New Delhi that M/s Bright Metals (India) Pvt. Ltd. having IEC No. 1302010841 filed Bill of E....
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....662429 19081113 6. 6430842 dt. 27.11.2021 8715980 1851710 24195560 22343850 7. 2153340 dt. 29.12.2020 6705661 1424618 18614915 17190297 8. 6226505 dt. 22.11.2021 9445072 2006605 26219520 24212914 9. 9160167 dt. 13.10.2020 5629259 1195936 15626823 14430887 10. 2317647 dt. 12.01.2021 8673392 1842662 24077336 22234674 Total 1,71,16,440 22,36,53,758 20,65,37,318 4. Before proceeding to consider the issue on merits, we would like to take note of the order passed by the Bench on 16.07.2026, making it clear that the next date of hearing shall be the only opportunity for the parties to make their submissions, and in the ev....
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.... Pakistan. Therefore, investigation was carried out and during physical examination, the container No. SVWU9892740/40 sealed with seal no. 017410. The goods were examined and identified by the approved valuer as found to be Brass scrap (pipes). During examination of the goods, some worn and torn PP bags filled with brass scrap were also found, on which the words Karachi, Pakistan, Government of Punjab, Korangi Industrial Area etc. were found printed. The said container was also verified from the website of Pakistan International Container Tracking Portal (PICT) https://pict.com.pk/en/online-tracking, which revealed that the seal no. affixed on the said container was same as originated from Pakistan. As per the said portal, the said containe....
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....ers of the appellant companies recorded under Section 108 of the Act was taken into account. Reference is invited to the findings recorded by the Commissioner in the impugned order as under: "5.4.2 I find that in his statement dated 04.03.2023, Shri Kailash Vitthal Mhatre, Sr. Manager of M/s HUB & Links Logistics (1) Pvt. Ltd., the delivery agent of the importer, on being shown the documents, has also admitted that as per the information contained in documents, the goods Le. Brass scrap "Pallu" loaded in these containers in Karachi Port which were transported to JEBEL ALI and subsequently transport from JEBEL ALI to Indian Port(s) were found same and goods were not unloaded from the containers at JEBEL ALI once loaded from Karachi.....
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.... The said CTH covers the declared goods namely Brass Scrap. However, I find that the Government of India vide Notification No. 05/2019-Customs dated 16.02.2019, inserted tariff item 98060000 specifying levy of customs duty @ 200% on "All goods originating in or exported from the Islamic Republic of Pakistan". By virtue of the said Notification, all goods originated from Pakistan fall under CTH 98060000. In the present case, the country of origin of the goods has been established to be mis-declared as UAE in place of Pakistan." 9. On the basis of the abovementioned findings, it was held that: "5.7 From the above, I hold that- (i) It is established that the goods under the disputed ten Bills of Entry were originated from ....