2015 (10) TMI 546 - AT - Customs

Confiscation of goods import of Silicon Electrical Steel Strip/Scrap originated from old & used dismantled transformer - Commissioner in respective orders directed confiscation of goods under Section 111(d) of Customs Act, 1962 for violation of Provisions of Paragraph 2.17 of FTP (2009-14) and allowed redemption on payment of redemption fine Held that - issue involved in present case has been considered by this Tribunal in case of Ansun Systems Consulting (P) Ltd. 2015 (2) TMI 299 - CESTAT KOLKATA Since issue is quite significant and considering nature of urgency expressed by both sides and also demurrage is being incurred, therefore, court direct that goods should be re-examined Impugned Orders are set aside and appeals are remanded to adjudicating authority for deciding issue afresh Decided in favour of appellant.

Summary

Issues:
- Stay application filed after a specific date
- Clearance of imported goods classified under Chapter Sub-Heading 72044900 of the Customs Tariff Act, 1975
- Confiscation of goods under Section 111(d) of the Customs Act, 1962 for violation of FTP provisions
- Remand of appeals for re-consideration/de novo adjudication

Stay Application:
The stay application was filed after 6th of August, 2014. The Ld. Advocate mentioned that the requisite amount as per amended Section 129E of the Customs Act, 1962 had been deposited, making the stay application infructuous. Both sides agreed, and the stay application was dismissed. The appeal was then taken up for disposal along with other connected matters.

Clearance of Imported Goods:
The issue involved the clearance of imported goods described as Silicon Electrical Steel Strip/Scrap from old & used dismantled transformers, classified under Chapter Sub-Heading 72044900 of the Customs Tariff Act, 1975. The Ld. Commissioner had directed confiscation of the goods under Section 111(d) of the Customs Act, 1962 for violating the provisions of Paragraph 2.17 of the FTP (2009-14). Redemption of the goods was allowed upon payment of a redemption fine.

Remand for Re-consideration:
It was agreed by both sides that the issue had been considered previously by the Tribunal in a similar case. The Tribunal had remanded the appeals for re-consideration/de novo adjudication in the case of M/s. Ansun Systems Consulting (P) Ltd. and others Vs. Commr. of Customs (Port), Kolkata. The Tribunal directed that the goods should be re-examined within a specific timeframe, and the adjudicating authority was instructed to dispose of the case within one month from the date of examination. The impugned orders were set aside, and the appeals were remanded for deciding the issue afresh in light of the observations made.

This detailed analysis of the judgment highlights the issues of the stay application, clearance of imported goods, confiscation under the Customs Act, and the remand for re-consideration. The Tribunal's decision to dismiss the stay application, address the clearance issue, and remand the appeals for fresh consideration is outlined, providing a comprehensive overview of the legal proceedings.