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Issues: Classification of imported vessels under CTA, 1975 and Exim Policy 1997-2002; Alleged violation of import restrictions and licensing requirements; Confiscation of goods and imposition of penalty under Customs Act.
The judgment dealt with the classification of vessels imported for construction work under the CTA, 1975 and Exim Policy 1997-2002. The appellants imported inflatable and fiberglass boats for a project and claimed clearance under specific provisions. However, a show cause notice alleged misclassification under CTH 8903.99 and violation of import restrictions under Exim Code 890399.01.90. The Commissioner confiscated the goods, imposed a fine, and penalty under the Customs Act, leading to the appeal. The appellants contended that the inflatable boat falls under ITC HS 890310.00.10 for sports and fiberglass boats under ITC HS 890399.09.10, making them freely importable. The adjudicating authority acknowledged the boats' recreational use but deemed their intended work-related purpose as grounds for confiscation. Citing precedents, the Tribunal emphasized that the end-use does not alter the classification for importation. Referring to previous cases, it upheld the importers' claim that the goods were indeed freely importable, setting aside the confiscation and penalty, thereby allowing the appeal.
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