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Issues: Import of goods misdeclared as bearings, contravention of Import Trade Regulation, classification of goods as bearings, eligibility for clearance under OGL, reduction of redemption fine.
The judgment pertains to a case where the appellants imported goods declared as Cam Shaft Metal, Big Eng. Metal of Piston, and Piston Pin Metal, which were later identified by Customs Authorities as bearings instead of the declared items. The issue revolved around whether the imported goods fell under the category of bearings and if there was a contravention of the Import Trade Regulation due to the misdeclaration. The appellants argued that only specific items were bearings, while the rest were not, and they could be classified under Tariff Item 85.03 for clearance as spares under OGL. The Machinery Expert's report confirmed that the items were indeed bearings, leading to the conclusion that the goods were correctly classified as such. The judgment emphasized that the value restriction on bearings applied regardless of their classification as spare bearings, thus rejecting the appellants' argument regarding the classification under OGL. Regarding the reduction of the redemption fine, the tribunal acknowledged that the appellants were actual users and not engaged in trading activities. Despite upholding the decision on penalty imposition, the tribunal deemed it appropriate to reduce the redemption fine from Rs. 7 lakhs to Rs. 3.5 lakhs to serve the ends of justice. Ultimately, the appeal was rejected with the modification of the redemption fine, maintaining the penalty as originally imposed.
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