9911796707
TMI Blog2003 (12) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he ordered that the assessment would be made under merit rate of duty without the benefit of Notification No. 51/2000-Cus., dated 27-4-2000 (40% + 16% CVD + 4% SAD). He also ordered confiscation of the goods valued at Rs. 43,25,580 (CIF) [which corresponds to 90% of the value of the total goods covered by Bill of Entry 19216, dated 26-9-2002] under Section 111(m) of the Customs Act, 1962. However, he gave an option to redeem the goods on payment of fine of Rs. 4.50 lakhs and also imposed a penalty of Rs. 45,000/-. 2. Aggrieved by this order the appellant represented through their Counsel Shri R. Raghavan, who have submitted that the appellants have imported non-alloy steel bars and rods (including rounds, flats, hexagons, octagons, wir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2002 which is at page 14 of the paper book; Packing list dated 29-8-2002 at page 15; Bill of lading at page 16 of the paper book and Bill of Entry at page 17 of the paper book and it would be seen from the description of the goods that non-alloy steel re-rollable scrap has been mentioned. In this connection he relied on the judgment rendered by Punjab and Haryana High Court in the case of Patiala Castings Pvt. Ltd. v. Union of India as reported in 2003 (156) E.L.T. 458 (P H) wherein usable MS pipes were imported. These usable MS Pipes were found rusted, pitted and perforated and were held to fall under the category of waste and scrap, whereas Revenue had held them as an old and used pipes. The Hon'ble High Court also held that there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of 'second grade hot rolled non-alloy steel slabs'. He has also asked them to pay the duty at appropriate rate on merit, accepting the value declared. We also find that in a similar situation in the matter of Patiala Castings Pvt. Ltd. v. Union of India as reported in 2003 (156) E.L.T. 458 (P H), the Hon'ble High Court has held that used MS pipes were treated as pipes by the Customs authorities because of its usage. The Hon'ble High Court came to the conclusion that there was no mis-declaration of such used pipes as they are only melting scrap. We therefore find that it is merely a case of interpretation than a case of mis-declaration and we therefore set aside the order of confiscation and also the imposition of fine and penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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