Case Law Details
Ridava Petrochemicals Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
CESTAT Ahmedabad held that as goods deposited in bonded warehouse for re-export from the said warehouse and shipping bills have also been filed for export, allegation of misdeclaration of goods cannot be sustained.
Facts- The appellant had imported one consignment of 1900 MT of de-natured ethyl for re-exports and filed warehouse bill of entry No. 9846933 dated 07.12.2020. The Bill of Entry was assessed and goods were permitted to be deposited in a bonded warehouse. Further the appellant filed Shipping Bill No. 7490594 dated 28.12.2020 and 7603281 dated 31.12.2020 for export of part quantity of 194.59 MT out of the imported goods that were lying in the bonded warehouse.
Denatured Ethyl Alcohol (Ethanol) is classifiable under the Chapter Heading 22072000 of the Customs Tariff and attracts duties leviable to that tariff heading for Ethyl Alcohol and other spirits, denatured, of any strength. As per revenue, import, as well as re-export of the goods in para 2.46 of a Foreign Trade Policy, 2015-2020 read with Notification No. 6/2015-2020 dated 24.05.2019 and Trade Notice No. 27/2019-20 dated 29.07.2019,are restricted for import and export.
After detail investigation, show cause notice was issued to the appellant. The Adjudicating Authority rejected the CTH 22072000 declared in the Bill of Entry and Shipping Bill and ordered to re-classify the same under CTH 22071000. Further, authority dropped the proposal to confiscate the goods u/s. 111(d) of the Customs Act. However, imposed penalty u/s. 112, 114AA, 117 of the Customs Act, 1962.
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