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TMI Blog2018 (12) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... ad imported Waste Nylon Rope and filed two bills of entry at ICD, RAJSICO, Jodhpur. Details of import consignments is as follows:- S.No. Bill of Entry No. Invoice No. Quantity Value Container No. 1 6569306 284 dated 28.02.2018 issued by M/s MINPRO Recycling AB, Odalvagen 8,71177, Stress, Sverige 141.630 MT $53111.00 or Rs. 36,46,070/- TCNU-4688200 (40') TLLU-5009692 (40') SEGU-6091497 (40') TLLU-4922222 (40') TCNU-7488438 (40') CMAU-5849551 (40') GESU-6104115 (40') APHU-7026960 (40') 2 6569276 292 dated 19.03.2018 issued by M/s MINPRO Recycling AB, Odalvagen 8,71177, Stress, Sverige 187.500 MT $70313.00 Or Rs. 48,26,987/- BMOU-5647943 (40') CAIU-8866776 (40') CMAU-4816851 (40') ECMU-9744762 (40') ECMU-9762961 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CRCL/ 2018/ CL-361-I/11.06.2018/Report dated 14.06.2018 in respect of Bill of Entry No. 6569276 dated 28.05.2018 and C. No. 35/CUS/CRCL/2018/CL-362-I/11.06.2018/ Report dated 14.06.2018 is as follows:- "The Sample is in form of different types of dull white ropes of assorted lengths and sizes. It is composed of polyester. "It is other than polymide (Nylon)" 4. After receipt of the Report from CRCL, copies of the Test Report were made available to the importer vide letter dated 21.06.2018 and the importer was requested to offer his comments on the same, taking into consideration the import invoice and the bills of entry filed by them in respect of the imported goods. The importer vide letter dated 25.06.2018 informed that their goods are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6569276 & 6569306, both dated 28.05.2018 appeared to have been mis-classified so as to clear it without a valid import licence issued under Exim Policy 2015-2020. 7. On reasonable belief that the said 187.500 MT of Waste Polyester Rope valued at Rs. 48,26,987.45 covered under Bill of Entry No. 6569276 dated 28.05.2018 and 141. 630 MT of Waste Polyester Rope valued at Rs. 36,46,070.15 covered under Bill of Entry No. 6569306 dated 28.05.2018 had been imported into India in contravention of the provisions of Exim Policy, 2015-2020, and various Sections of the Customs Act, 1962, the imported goods were seized under Section 110 of the Customs Act, 1962 vide Panchnama dated 07.07.2018. After seizure, the goods were handed over to Shri Amar Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nama dated 07.07.2017 was undertaken before him and he was satisfied with the proceedings. 10.. It appears to Revenue that the appellants have attempted to import Polyester Waste without a valid import licence in contraventioin of Policy Circular No.20/2002-2007 dated 12.03.2003 issued by DGFT read with Public Notice No.392 (PN) -92-97 dated 1.1.97 issued under Exim Policy 2015-2020. Thus, the goods under import were put under seizure alleging mis-classification with intent to clear the same without the valid licence. Further, the import of the appellant, Shri Arun Mittal, appears to be liable to penalty under Section 110 of the Act. 11. The appellant waived the requirement of show cause and prayed for decision on merits and for release o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods have been held to be Waste Polyester Ropes by CRCL , which are actually textile items by virtue of Exclusion Clause of Chapter Note (2) (p) of Chapter 39. Further, the goods of Section -XI, Textile and Textile Articles are not covered under Chapter 39. Thus, the goods being Textile Items/ Articles deserve to be classified under Chapter 6310 under which there is no restriction for import. The appellant's contention has been rejected on the ground that the appellants have admitted that the goods could not be used as Cordage. Chapter Heading 63.10 interpretes the goods being - "used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile material". Further, CTH 63.10 prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Horizon Ferro Alloys Pvt. Ltd. and Others Vs. Union of India - 2016-TIOL-1239-HC-P&H-CUS. 17. Further, the ld. Counsel states that as the goods are still lying with the Customs they may be allowed clearance for home consumption on such terms, this Tribunal may deem fit. Further, prays for setting aside the penalty imposed. 18. Ld. AR for the Revenue relies on the impugned order. 19. Having considered the rival contentions, we find that the appellant is a first time importer of Waste Polyester Ropes and have bonafidely filed the Bill of Entry under First Check Basis. We further find that as per the report of CRCL, the goods under import are old, dull white ropes of assorted length and sizes. The said ropes are composed of Polyester Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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