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2024 (6) TMI 916 - AT - CustomsIssues Involved: The judgment involves the reclassification of imported "Apatite (Ground) Calcium Phosphate" from CTH 25102030 to CTH 28352690, differential Customs duty demand, interest, and penalties imposed on the main Appellant and individuals associated with the importation. Differential Customs Duty Demand and Penalties Imposed: The judgment confirmed the Customs duty demand by reclassifying the imported product, along with interest and penalties imposed on the main Appellant and associated individuals. Various penalties were imposed under different sections of the Customs Act, 1962 on the main Appellant, Director, CHA firm, and its partners. Appellants' Arguments: The Appellants argued that the imported product, "Apatite (Ground) Calcium Phosphate," was a natural product and not calcined. They highlighted that the testing report suggesting the product was synthetic and calcined cannot be relied upon. They referenced previous cases and BIS specifications to support their claim that the product should be classified under CTH 25102030. They also emphasized that the goods were regularly classified under Chapter 25 by Customs authorities before and after the disputed imports. Department's Position: The Department reiterated the findings made by the Adjudicating Authority in the impugned order, supporting the reclassification of the imported product. Tribunal's Decision: After hearing both sides and examining the records, the Tribunal referred to a previous case involving a similar importer and product, where it was concluded that the product should be classified under CTH 2510 as a natural mineral product. The Tribunal emphasized that the goods in question were natural Calcium Phosphate and not precipitated, thus falling under CTH 2510. It was noted that the overseas supplier's Tariff Ruling and technical evidence supported the classification under CTH 2510. The Tribunal quashed the impugned orders, allowing the appeals with consequential relief. Conclusion: The Tribunal set aside the impugned orders, concluding that the imported product, "Apatite (Ground) Calcium Phosphate," should be classified under CTH 2510 as a natural mineral product. The decision was based on previous rulings, technical evidence, and the nature of the goods imported. No penalties were deemed necessary for the Director, CHA, or other individuals associated with the importation. *(Pronounced in the open court on 18.06.2024)*
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