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2016 (1) TMI 275 - AT - CustomsClassification of goods - Clearance of goods without mutilation - Held that - appellants have not disputed the classification of the goods. It is seen that appellants cleared the goods as old and used readymade garments and the goods were not mutilated. So, the demand of duty along with interest as confirmed by the Adjudicating authority is legal and proper. So, we do not find any reason to interfere the order of the Commissioner (Appeals). - Decided against assessee.
Issues: Classification of imported goods as old and used readymade garments, demand of duty, appeal against adjudication order
In this case, the Tribunal considered appeals related to the classification of imported goods as old and used readymade garments, the demand of duty, and the appeal against the adjudication order. The appeals were heard based on an order from the Hon'ble Bombay High Court. The appellants had imported containers of synthetics and woollen rags, which were found to be old garments during customs examination. The adjudicating authority initially ordered the goods to be mutilated before release, but the Commissioner (Appeals) directed their release without mutilation. However, the goods were cleared as old and used garments, leading to a demand for differential duty. The adjudicating authority and the Commissioner (Appeals) upheld this demand. The Tribunal noted that the appellants did not dispute the classification of the goods and that they were cleared as old garments without mutilation, justifying the demand for duty and interest. Consequently, the Tribunal rejected the appeals filed by the appellants. This judgment highlights the importance of proper classification of imported goods and the implications it has on the assessment of duties. It also underscores the significance of complying with customs regulations and the consequences of misclassification. The decision emphasizes the authority of the adjudicating body in determining duty liabilities based on the nature and condition of imported goods, as well as the limited scope for appeal when the classification is not contested by the importer.
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