9911796707
TMI Blog2021 (8) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... claration, waived the Show Cause Notice by asking for a spot adjudication. If the appellant had contested the nature of the goods, a Show Cause Notice would have been issued and the remaining procedures followed. Once the appellant gave in writing that they have mis-declared the goods, they should be classified as profiles and pipes only and duty should be charged accordingly. It is worth noting that the goods were examined and on the request of the appellant, re-examined and after both these reports confirmed that the goods were hollow profiles and pipes, the appellant also accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of accepting a mis-declaration, requested for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment had also 10 MT of hollow profiles (channels) and 5 MT of pipes (secondary and defective) along with HMS. The total weight of the consignment was 127.80 MT as against the declared weight of 128.720 MT, i.e. short by 1.640 MT. 3. The appellant sought re-examination and the re-examination confirmed the previous examination report. The appellant accepted the mis-declaration vide letter dated 8.5.2013 and waived the requirement of issue of the Show Cause Notice and requested for spot adjudication. On such adjudication, the appellant paid the differential duty, the redemption fine and penalty imposed in the spot adjudication order and cleared the goods. Thereafter, the appellant challenged the said order before the Learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same may be reduced. 6. On the other hand, the Learned AR supported the impugned order and submitted that as the appellant has waived the issuance of the show cause notice and sought spot adjudication, and hence the classification done by the adjudicating authority is appropriate. 7. Heard the parties and considered the submissions. 8. On careful consideration and submissions made by both sides, we find that the question which needs to be addressed is whether the hollow profiles and pipes weighing about 10 MT found in the consignment were actually pipes and profiles and to be classified as such or merely as part of scrap. The only documents on the basis of which a decision can be made in this regard are the examination reports ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
