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Issues involved:
The common issue involved in the appeals is the misdeclaration of goods in terms of their quality and valuation. Misdeclaration of Goods: The appellant imported PC sheets declared as manufactured from recycled poly carbonate resin/waste. The Revenue alleged that the goods were of prime quality made from virgin polymer, based on evidence from a sample from Dubai. The adjudicating authority confiscated the goods and enhanced the assessable value to US $ 3580 PMT. The appellant argued that samples from the consignments were tested and value enhanced to US $ 1040 PMT, which they accepted. They contended that the second enhancement was impermissible and questioned the reliability of the Dubai sample. The appellant also conducted tests showing the samples were re-generated material. Valuation Dispute: Regarding valuation, the appellant claimed that as the goods were not prime quality, they should not be assessed at that value. They disputed the information from the Consulate General of India, Hong Kong, stating it was not specific to the goods in question. They highlighted discrepancies in the description of goods under Tariff Heading 39206100. The Revenue failed to prove the goods were not from recycled material, and the value enhancement based on goods made from virgin polymers was deemed unsustainable. The Tribunal noted that a similar case involving M/s. Sidhartha Polymer Ltd. had the value enhancement set aside due to lack of evidence supporting misdeclaration. Conclusion: The Tribunal found in favor of the appellant, setting aside the impugned orders and allowing the appeals. It was determined that the Revenue did not provide sufficient evidence to prove the goods were not from recycled material or that they were of prime quality, leading to the rejection of the value enhancement and misdeclaration claims.
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