9911796707
TMI Blog2024 (8) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... sought reassessment. At the time of reassessment, the classification and valuation undertaken by the Revenue is also not disputed. Having cleared the goods on the basis of the examination report which is not disputed, now in the grounds of appeal cannot challenge the classification of the said goods. In fact, the appellant admits that inadvertently the supplier could have sent the rods along with the scrap. Taking into account that in similar circumstances this Tribunal in the case of M/S. MINAR ALLOYS AND FORGINGS PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (APPEALS) , COCHIN. [ 2024 (8) TMI 1320 - CESTAT BANGALORE] had upheld the classification of Iron Rods and valuation based on contemporaneous prices. Hence, there are no reason not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy melting scrap but consisted of iron rods, on account of misdeclaration the goods were confiscated under section 111(l) and (m) of the Customs Act, 1962 and allowed to be redeemed on payment of fine of ₹80,000/-. Penalty of Rs.10,000/- was also imposed on the appellant under section 112(a) of the Customs Act, 1962. The iron rods were classified under Chapter Heading 7215 9090 confirming duty amount of Rs.3,26,772/-. 3. The learned counsel on behalf of the appellant submitted that the sales contract with the supplier was for Heavy Melting Scrap and the same was supplied with the support of certificate issued by the International Accredited Agency M/s. Worldwide Inspection Services and the goods were meant for melting purpose only. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the supplier must have sent the rods by mistake and lenient view to be taken and the cargo may be released without any further action and avoid show cause notice and personal hearing. Therefore, the appellant now cannot raise the issue of mutilation or of valuation which was not disputed before the authorities below. The Original Authority has relied upon contemporaneous value and accordingly, demanded duty on iron rods. Hence, the impugned order needs to be upheld. 5. Heard both sides. The examination report placed on record clearly establishes that the goods imported were partly Heavy Melting Scrap and partly Iron Rods, this fact is not disputed. Based on this examination report, the appellant requested for reassessment and as rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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