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TMI Blog2019 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per : Ramesh Nair The brief facts of the case are that the appellant have imported second hand machinery with accessories under EPCG scheme. The said machineries were carried in containers. After import of the consignment, the appellant removed the machineries from the containers and installed and used the same. Accordingly, the export obligation has been fulfilled however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the invoice to point out that in the description, it is clearly mentioned that the goods are packed in containers and therefore, there is no mis-declaration. He further submitted that value of import is inclusive of the container and therefore, the nature of packing i.e. container and its value was correctly declared to the Customs. Therefore, neither the value of container is liable for duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve of cost of the containers. 3. Shri L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions and perusal of the record, we find that the containers were ordered to be confiscated on the ground that the appellant have not declared the container in the bill of entry in which the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r mis-declared the description of the goods or suppressed the value of the containers. The ratio of Hon'ble Supreme Court. Judgment in the case of Union of India vs. Jain Shudh Vanaspati - 1993 (64) ELT 3 (SC) wherein it was held that Edible Oil imported in stainless steel containers, separate duty not leviable on such containers and such containers are not liable to confiscation. In these fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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