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TMI Blog2003 (5) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... red 48.43 MTs of tin plates by concealment in consignments declared as Non-Alloy Steel Melting Scrap, with intention to evade payment of customs duty. It is also alleged that the applicant had suppressed the fact of concealment of tin plates and willfully misstated in the Bs/E that the goods imported were of Non-Alloy Steel Melting Scrap. Accordingly, the applicant has been asked to show cause as to why customs duty of Rs. 9,01,122/- should not be demanded from them in terms of proviso to Sec. 28(1) of the Customs Act, 1962 and why the said goods should not be confiscated u/s 111(1) and (m) of the Customs Act, 1962, and penalty should not be imposed on them u/s 114(A)/112 of the said Act. Interest u/s 28AB has also been demanded. 3. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th any specific single consignment imported by his client during Nov.-Dec., 2001. At the request of the Advocate, who wanted time to study the aforesaid judgment before making his submissions, the hearing was adjourned to 17-3-2003. 5. On 17-3-2003, the learned Advocate submitted that the applicant had imported tin sheets in the guise of melting scrap, and that this fact has also been confirmed by the statements given by the partner of the applicant company. He contended that this is not a case of concealment of goods or mis-declaration, but a case of misclassification. He, therefore, sought to distinguish the facts of this case from those involved in the case covered by the above referred judgment of the Madras High Court. He further add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, implying that the tin/tin free sheets were part of the scrap consignment, and no excess quantity was imported by concealment in the scrap consignment. He reiterated that it is a case of mis-classification and pointed out that even the SCN has alleged so. The representative of the Revenue stated that the weighment factor is not of much relevance when it is established that the tin/tin free sheets were not declared in the Bs/E, which were seized subsequently when the officers visited the premises of the applicant. She also filed written submissions signed by DC, Customs (Flying squad). 8. The Bench has considered the contents of the application, copies of the documents submitted, reports from the respondent and also arguments of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application would fall outside the powers of the Settlement Commission in entertaining the same under Section 127B and Sec. 127C of the Act. 10. As against the above, in the instant case before this Bench, based on the intelligence collected, the Superintendent and other officers of the Flying Squad, Custom House, Chennai inspected the premises of the applicant on 4-3-2002. The officers found in the stockyard of the premises heavy melting scrap, defective steel strips and coils. They also found 60 pallets said to contain tin/tin-free sheets bearing foreign markings stacked in rows in one corner of the stockyard. When the officers questioned the owners of the stockyard, no valid documents showing their licit import was produced. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of the goods only, the Bench is of the view that to consider this as a case of mis-classification, atleast the goods should have been described in the Bill of Entry; or atleast any of the document filed with the Bill of Entry should have contained the details of the tin/tin free sheets. On the other hand, none of the documents contained any information of the impugned goods. The Advocate has also not demonstrated to us that the impugned goods were relatable to any particular consignment imported by them and cleared duly by filing Bill of Entry for heavy melting scrap. Hence, we are unable to accept this argument of the Advocate. 12. As a result, the Bench concludes that the applicant had admittedly imported these goods and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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