Case Law Details
A.P. Steel Re-Rolling Mills Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Introduction: A.P. Steel Re-Rolling Mills Ltd. faced a challenge regarding the classification of imported Heavy Metal Scrap (HMS) by the Commissioner of Customs. The dispute arose when the examination revealed that the goods were of assorted sizes, not fitting the definition of HMS scrap.
Detailed Analysis: The appellant contended that the imported goods met the criteria for HMS scrap, as evidenced by documents such as sale contracts, invoices, and pre-shipment certificates. They argued that the goods were suitable for melting purposes only, consistent with the import policy.
The adjudicating authority, however, rejected the appellant’s request for release or mutilation of the goods, proposing confiscation and imposing fines. On appeal, the Commissioner (Appeals) upheld this decision.
During the appeal before CESTAT Bangalore, the appellant presented evidence to support their claim, including documentation and relevant case law. They emphasized that the goods were imported in compliance with the import policy and were certified as scrap by accredited agencies.
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