9911796707
TMI Blog2023 (7) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... s bags of Indonesian Robusta Coffee Beans. As per Chapter 9 of Customs Tariff, heading; 0901 reads; Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion . Bulk import of Rob Cherry is classified under 09011145 and when imported goods consisting only of coffee husks and skins they are classified under 09019010. However, in the present import, there are discrepancies in the description of goods and when the said discrepancy was brought to the notice of the importers, the appellant vide, letter dated 10.12.2022 admitted that the cargo was not matching with the cargo declared in the documents and also admitted that the cargo was found to be coffee Husk/bits, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of Herbal Ayurvedic Extracts and is a 100% Export Oriented Undertaking under Cochin, Special Economic Zone Office, Bangalore. They have been accorded status of Three Star Export house and are also holding Authorized Economic Operator MSME Certificate . 2. Learned Counsel for the appellant submitted that in compliance with the Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 appellant has imported Indonesia Robusta Coffee Beans as raw material for their production and as per the certificate issued by overseas agencies goods are falling under the category of Indonesia Robusta Coffee Beans . On arrival of the shipment, the appellant filed a Bill of Entry No. 3235561 dated 09.11.2022 with relevant docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said mis-declaration was brought to the notice of the appellant, the appellant vide letter dated 10.12.2022 admitted that the cargo was not matching with the cargo declared in the documents, which are classified under CTH 09019010 and that the importer also expressed willingness to pay Customs statutory charges for the cargo. Learned Authorized Representative submitted that as per the invoice, description of the goods are shown as Indonesian Robusta Coffee Beans . Thus it is a clear case of mis-declaration and goods are liable for confiscation. 6. We have considered the submissions made by the learned Counsel regarding their eligibility to import all types of goods including Coffee husk, which is classifiable under the CTH 09019010. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods at Concessional Rate of Duty) Rules, 2017 cast duty on importer to ensure import of goods as approved and if any change in description/classification, importer should have sought necessary amendment by submitting details of such goods from the appropriate authority. 7. As per the import policy liberal approach/ interpretation is taken to promote the activities of EOUs. They can be authorized to import any goods to meet the export requirement. However, certain restrictions are imposed on such EOUs to ensure import of goods meant for export promotion activities and to ensure earning of net foreign exchange (NFE) while extending such exemptions. The power vested on the Customs authority is to verify that the goods imported are as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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