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TMI Blog2004 (10) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... s and defectives , which attracted a higher rate of duty and were not eligible for the Notification benefit claimed by the importer. The National Metallurgical Laboratory (in short NML ) examined samples of the goods and opined that the goods had to be treated as seconds . The NML report was contested by the party. Nevertheless, show cause notices were issued to them alleging misdeclaration of the goods and proposing confiscation, penalty etc. In the course of adjudication of the notices, the party requested for re-export of the goods. This request was acceded to and, accordingly, the Commissioner allowed re-export against payment of penalties of Rs. 6 lakhs and Rs. 3 lakhs under Section 112(a) of the Customs Act as per Orders-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instance of the appellants. Subsequently, the appellants Counsel was heard by the Commissioner. The written arguments filed by the Counsel were also considered. After considering the facts, evidence and arguments, ld. Commissioner held that the goods covered by the two Bills of Entry were not prime steel but only seconds and defectives of non-alloy steel blooms/slabs and hence they were not eligible for the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 claimed by the importer. The adjudicating authority also confiscated the goods under Section 111(m) and (o) of the Customs Act with option for redemption thereof against payment of a fine of Rs. 10 lakhs. It also imposed a penalty of Rs. 10 lakhs on the importer under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers. The IIT report dated 5-9-2003 indicates that Professor K. Prasad Rao, Head of the Department of Metallurgical Engineering and Dr. B. Ragunatha Rao, Assistant Professor examined the slabs and blooms and conducted dimensional measurements of the goods in the presence of SIIB officers. The report offered technical opinion as under : (a) The slabs have flat surfaces and the edges are straight and perpendicular to the lengthy surfaces. The surface appearance is satisfactory. Therefore, we certify that the slabs are of prime quality. (b) We certify that 95% of the blooms are of prime quality. Only 5% of the blooms exhibited pipe at one end of the blooms and require shearing to a length of approximately 200 to 900 mm to remove the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out by ld. Counsel that, in the case of Commissioner of Customs, Madras v. Ramnlal Kamdar [1997 (93) E.L.T. 116 (Tri.)], stainless steel sheets in coils were classified as sheets in view of trade understanding and the assessee s plea for classifying the goods as 'strips' in view of IS specifications was rejected. Reliance was also placed on the Calcutta High Court s decision in Webta Pvt. Ltd. and Others v. CC [1986 (25) E.L.T. 670 (Cal.)], wherein it was held to the effect that IS specifications were not to be relied on to determine whether any goods fell within the ambit of a Customs Notification unless such specifications were incorporated in the Notification itself. Ld. Counsel also relied on the Madras High Court s decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the question was whether the goods (leather) exported by the party was finished leather for the purpose of exemption Notification No. 333/76-Cus. Subsequent to the export, the Notification was amended to provide that finished leather meant leather which satisfied IS specifications of finished leather . As the goods was exported prior to this amendment, the High Court refused to apply IS specifications to the subject goods and preferred to adopt the norms laid down by the Central Leather Research Institute (in short CLRI ), for determining whether the goods was finished leather or not. According to CLRI norms, the export goods was not finished leather and, therefore, the benefit of the above Notification was denied in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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