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2022 (11) TMI 514 - HC - CustomsMaintainability of petition - availability of alternative remedy of appeal - Classification of goods - melting scrap - to be classified under the heading 7204.29 of the Customs Tariff Act, 1975 or under the heading 7304.29 of the Customs Tariff Act, 1975? - non-production of any evidence to substantiate what the imported goods was nothing but Heavy Melting Scrap (HMS) in the form of old rusted pipes - HELD THAT - The present writ petition is misconceived as petitioner had an alternative remedy against the impugned order of the Tribunal before the Hon'ble Supreme Court under Section 130 E of the Customs Act, 1962 as the dispute relates to both classification and valuation of imported goods which according to the petitioner was Heavy Metal Scrap (HMS) classifiable under heading 7204.29 of the Customs Tariff Act, 1975 - Even a statutory appeal before this court is barred under Section 130 of the Customs Act, 1962 as the dispute relates to both valuation and classification. That apart the Tribunal has given a finding on facts. It has clearly held that the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We cannot re-determine classification and valuation of the imported goods under article 226 of the Constitution of India. Petition dismissed.
Issues:
Challenging order of 1st Respondent in File C/486/02-MAS, classification of imported goods, valuation of goods, appeal against Tribunal's order, availability of alternative remedy before Supreme Court under Customs Act, 1962. Classification of Imported Goods: The Writ Petition challenges the order of the 1st Respondent classifying imported goods as pipes under heading 7304.29 instead of Heavy Melting Scrap (HMS) under heading 7204.29. The Petitioner imported old rusted pipes and argued they should be classified as HMS. The Tribunal's impugned order stated the Petitioner failed to provide evidence supporting the goods as HMS. The High Court found the Petitioner had an alternative remedy under Section 130 E of the Customs Act before the Supreme Court for disputes on classification and valuation. The Court dismissed the Writ Petition, stating it couldn't re-determine classification and valuation under Article 226 of the Constitution. Valuation of Goods: The Commissioner rejected the transaction value due to mis-declaration and valued the goods at US$150 per metric ton instead of the declared US$110. The Court upheld the rejection of the transaction value, as the goods were mis-declared. The Court noted 16 containers of old rusted pipes were imported, and mis-declaration warranted valuation under Customs Valuation Rules. The Court also affirmed the goods' liability to confiscation under Section 111(m) of the Customs Act, with fines and penalties deemed appropriate by the Commissioner. Appeal Against Tribunal's Order: The Petitioner appealed the Tribunal's order classifying the imported goods as pipes instead of HMS. The Tribunal found no evidence substantiating the goods as HMS. The High Court noted the Tribunal's factual finding and dismissed the Writ Petition, stating the Petitioner had not proven the imported goods were HMS. The Court highlighted the availability of an appeal to the Supreme Court under Section 130 E of the Customs Act for disputes on classification and valuation. Availability of Alternative Remedy: The High Court emphasized the availability of an alternative remedy under Section 130 E of the Customs Act before the Supreme Court for disputes involving classification and valuation of imported goods. The Court held that the Petitioner's Writ Petition was misconceived as it sought re-determination of classification and valuation, which fell within the jurisdiction of the Supreme Court under the Customs Act. The Court dismissed the Writ Petition, citing the availability of the statutory appeal process before the Supreme Court. This comprehensive analysis covers the issues involved in the legal judgment, detailing the classification of imported goods, valuation considerations, the appeal against the Tribunal's order, and the availability of an alternative legal remedy before the Supreme Court under the Customs Act, 1962.
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