2018 (10) TMI 667 - AT - Customs

Misdeclaration of imported goods - Solid S.S. Melting Scrap - Advance Authorization Scheme - It appeared to revenue that the imported goods were not as per declaration - On examination, it was noticed that imported goods were scrap and alongwith the scrap some part of the goods were packed in drums labeled as Nickel Oxide - benefit of N/N. 93/2004-Cus - Held that - There is no ground put forth by the counsel for appellant which is able to establish that the impugned order is not in accordance with law - there is no reason to interfere with the impugned order passed by the learned Commissioner - appeal dismissed - decided against appellant.

Summary

Issues:
Mis-declaration of imported goods under Notification No.93/2004-Cus.

Analysis:
The appeal challenged Order-in-Original No. 18/Cus/Comm/GZB/2010 dated 31/08/2010 by the Commissioner of Customs, Central Excise & Service Tax, Ghaziabad. The appellants submitted Bill of Entry No.001761 dated 15.05.2008 declaring goods as '304 Solid S.S. Melting Scrap' under the 'Advance Authorization Scheme'. However, upon examination, it was discovered that the imported goods included Nickel Oxide packed in drums, not as per the declaration. Samples were tested at the Central Revenue Control Laboratory, revealing misrepresentation. A show cause notice was issued on 19.05.2009 for mis-declaration, proposing confiscation of goods and duty appropriation. The Original authority denied the Notification benefit, confiscated goods, imposed a fine, and appropriated duty. The appellant contested this decision before the Tribunal.

The appellant argued that the foreign supplier sent blended scrap without disclosing Nickel Oxide separately in drums to prevent loss during shipment. The appellant claimed lack of knowledge about the additional items and asserted that the commercial invoice and Bill of Entry included the total weight of goods, indicating no intent to exclude Nickel Oxide. The appellant emphasized that the goods had no import restrictions under the Foreign Trade Policy, contending that the entire consignment constituted S.S. Scrap eligible for duty exemption under Notification No.93/2004-Cus.

The revenue's representative opposed the appeal, asserting that the examination revealed discrepancies between the declared goods and the actual imported items, justifying the impugned order. After reviewing the arguments, the Tribunal found no grounds to invalidate the impugned order, concluding that the appellant failed to establish any legal basis for challenging the Commissioner's decision. Consequently, the Tribunal upheld the impugned order, dismissing the appellant's appeal.

In conclusion, the Tribunal affirmed the impugned order, emphasizing the lack of legal justification for overturning the Commissioner's decision. The appeal was dismissed, and the original order denying the Notification benefit and imposing penalties stood.