Century Metal Recycling Ltd Vs Commissioner of Customs (CESTAT Chandigarh)
CESTAT Chandigarh allowed a batch of 105 appeals filed by Century Metal Recycling Ltd. challenging enhancement of the declared transaction value of imported aluminium scrap. A single appeal had originally been filed against a common Order-in-Appeal deciding 105 Bills of Entry. On the Registry’s objection, the appellant filed 104 additional appeals in terms of Rule 6A of the CESTAT Procedure Rules. Since all appeals arose from the same Order-in-Appeal dated 30.10.2018 and were inextricably connected, the Tribunal deemed the lead Appeal No. C/61302/2019 to have been listed with the remaining appeals and decided the entire batch together.
The appellant had imported aluminium scrap during July to September 2018 through ICD Piyala, Faridabad and filed 105 Bills of Entry declaring the import price as the transaction value. Customs considered the declared value to be on the lower side and enhanced it by referring to DGoV Circular F.No. VAL/TECH/36/2016 (Al Scrap) dated 01.12.2016 and DGoV Alert Circular No.14/2005 dated 16.12.2005. According to the appellant, faced with demurrage, delay penalties, ground rent, warehousing costs and other commercial consequences, it furnished letters accepting the enhanced valuation under pressure so that the consignments could be cleared. The Commissioner (Appeals) subsequently rejected the appellant’s challenge to the reassessment.
