Copper Rod Import Case: Tribunal Confirms Duty Classification and Penalties Under Sections 114A and 114AA

CESTAT appellate tribunal determined copper rod import classification dispute. The tribunal upheld classification under CTH 74081190, rejecting CEPA exemption due to misclassification of imported goods. The certificate of origin was deemed incorrect as the goods were in coil form contrary to statutory definitions of "bars and rods". The tribunal partially allowed the appeal, remanding the case for verification of document submission to assess extended limitation period applicability. Basic customs duty at 5% was confirmed, and penalties under Sections 114A and 114AA were justified due to intentional mis-declaration of imported goods' characteristics. .....

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