Case Law Details
Vivek Metals Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments. Accordingly, demand for all the past consignments set aside.
Facts- The appellant is a proprietary concern engaged in the trading of imported and indigenously procured stainless steel products and filed a bill of entry for import of cold rolled stainless steel coils grade 430 of thickness 0.3mm /0.6mm /0.7mm x 1260mm width from Taiwan. This consignment was seized on the ground that the imported stainless-steel coils were ‘Mill Edged’ coils which attracted anti-dumping duty vide Notification No.14/2014 Cus; dated 20.2.2010, as amended by Notification No.86/2011 Cus; dated 6.9.2011. During the investigation the officers found that in 13 more consignments of same description that had been imported between 12.6.2013 to 6.10.2014 were also leviable to antidumping duty.
Based on these investigations notice was issued on 29.4.2015 demanding anti-dumping duty for all the consignments imported for the period 12.6.2013 to 6.10.2014 along with interest. The Commissioner confirmed the antidumping duty and imposed penalty u/s. 112 and 114AA. The goods were also confiscated u/s. 111(m) but were allowed to be redeemed u/s. 125 of the Customs act 1962.
Conclusion- Held that no incriminating documents were unearthed to prove the consignments cleared earlier were mill edged coils. Moreover, to say they are identical goods based on definition of Customs Valuation Rules, 2007 and to presume since the value is same for the live consignment where it has been held that it is mill edged only after examination cannot be the standard for deciding the classification of the goods earlier cleared. Any classification has to be decided either by examination/testing of the goods, by expert opinions or by producing incriminating documents such as invoices and letters or mails to prove that what they had imported was an item other than what is declared in these incriminating documents. Without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments.
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