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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 ..... goods is made out - confiscation set aside - penalty also set aside - clearance for home consumption on payment of duty allowed - appeal allowed. - APPEAL NO.C/53196/2018 - FINAL ORDER No. 53414/2018 - Dated:- 17-12-2018 - Mr. Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri S. Jaikumar, Advocate for the Appellants. Shri Sunil Kumar, DR for the Respondent. ORDER Per Anil Choudhary The issue in this appeal is whether in the facts and circumstances, the goods under import are restricted items, whether the confiscation is justified along with imposition of penalty under Section 112(a) of the Act with further direction to re-export the goods. 2. The appellant, importer, M/s. Deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 329.130 MT $123424.00 3. The description of the import goods given on the import invoices was Waste Nylon Rope with HS Code 39159090. The importer filed bill of entry no.6569276 dated 28.05.2018 for clearance of 187.500 MT of Waste Nylon Rope valued at ₹ 48,26,987.45 and filed another Bill of Entry No.6569306 dated 28.05.2018 for clearance of 141.630 MT of Waste Nylon Rope valued at ₹ 36,46,070.15 for home consumption. The importer classified the imported goods under sub-heading 55051090 and opted for first check in order to ascertain classification of the import goods. As such, the imported goods were de-stuff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Chapter Heading 5607, nor under 6310. Their goods are correctly classifiable under Chapter Heading 5505 since Nylon as well as Polyster are obtained from Man Made Synthetic Fibres. The importer further stated that after first check and the chemical examiner s report, the classification in respect of both the Bills of Entry was to remain the same. The importer stated that the goods can be used only for the melting purpose which can be confirmed by the Charterd Engineer. 5. In order to ascertain as to whether the goods are capable of being used as such or not, Technical Opinion of Shri Rameshwar Lal Prajapat, Chartered Engineer empanelled by the Customs Department was sought vide letter dated 05.07.2018. Shri Prajapat vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Singh, Manager, ICD, RAJSICO, Jodhpur under Supurdginama dated 07.07.2018. 8. During the course of investigation of the case, Statement of Shri Arun Mittal, Proprietor M/s Desert Exim was recorded under Section 108 of the Customs Act, 1962. In his statement dated 07.07.2018, Shri Mittal has stated that he is proprietor of M/s Desert Exim, Office No. 206, Modi Market, Chopasani Road, Jodhpur. This firm was started by him during 2017. He further stated that this is a trading firm, which mainly deals in all types of scrap. When asked about the present import, under Bills of Entry No. 6569276 6569306, both dated 28.05.2018, Shri Mittal stated that they have come into contact with the agent of the exporter when he came to India along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for release of the goods, being highly inflammable. Show cause notice dated 23.8.2018 was issued proposing to re-classify the goods under sub-heading no.3915 59041 of the Customs Tariff, with proposal to confiscate and further proposal to impose penalty. 12. The appellant contested the show cause notice stating that they were not aware that the goods were restricted items and further the goods are basically Cordage of synthetic material and hence classifiable under Chapter 63 or 5607. Further, reference was made to Chapter Note of Chapter 39 (2p) , which excludes articles of Section XI. Further, there was no mis-giving on the part of the appellant, as the appellant has for first time imported such goods and prayed for clearance on firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial . Further, CTH 63.10 provides specific description of goods covered under Bills of Entry which include, used scrape of Cordage or rope of textile material. Such are the goods involved in the present case. Further, in Chapter 39 of the Customs Tariff, there is no mention of Cordage /ropes. Further, from the report of CRCL itself, it is evident that, the sample is in the form of different types of old dull white ropes of assorted lengths and sizes. It is composed of polyester. It is other than Polyamide (Nylon) . Further, the ld. Counsel points out that CRCL has nowhere mentioned that the goods are waste or scrap of ropes. Further, he points out that CTH 39.15 specifically covers waste, parings and scrap, of plastics. Further, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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