Chandan Steel Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai)
The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, was filed against an order of the Commissioner of Customs (Appeals), Mumbai-II, which had upheld the adjudication order confirming re-determination of the value of imported goods, differential duty demand, confiscation, redemption fine, and penalty.
The appellant had imported 24.105 metric tonnes of “used/unused articles of base metal and flange protection caps of plastics” from Germany and filed a Bill of Entry dated 23.09.2013. The goods were classified under Customs Tariff Item 8487 9000 and 3926 9099 with a declared assessable value of Euro 10,387.50 (FOB). The importer requested a first check examination by customs authorities before assessment because the consignment contained both used and unused items.
During examination at the docks, customs officers reported that the consignment consisted of old and used second-hand items such as nuts, bolts, pipe fittings, V-joints, wheels, plastic pipes, and similar parts. Articles of plastic were also found to be old and used. A Chartered Engineer appointed by customs authorities conducted a physical inspection and noted that the consignment contained various parts and spares including motors, belts, elbows, cables, metal wires, plastic pipes, and grinding wheels.
