Victory Trading Company Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that mis-classification/ mis-declaration of goods merely on the basis of statement of importer not justifiable as department failed to discharged burden of proof with proper evidence. Accordingly, appeal allowed in favour of appellant.
Facts- The appellants had imported ‘Mixed Hydrocarbon Oil’ classifying it under Customs Tariff Item (CTI) 27011990. On the basis of information received that the appellants-importer had imported one consignment of gas oil/automotive diesel oil, by mis-declaring the imported goods as ‘mixed hydrocarbon oil’, the imported goods covered under B/E dated 17.01.2023 were put on hold.
On the basis of CRCL test reports indicating that the imported goods were mixture of mineral hydrocarbons oil mainly containing diesel fraction, it was concluded that the imported goods should have been correctly classified under CTI 27101944.
The original authority had adjudicated the case by passing an Order-in-Original dated 20.04.2023 in re-assessment of the goods covered under B/E No. 4226990 dated 17.01.2023 having declared value of Rs. 69,61,664/- under CTI 2710 1944 by amending the description of goods as “Automotive Diesel Fuel” u/s. 17(5) of the Customs Act, 1962. The Commissioner (Appeals) had upheld the order of the original authority and rejected the appeal by the appellants. Feeling aggrieved with the said Order-in-Appeal dated 13.09.2023, which is impugned herein, the appellants have filed this appeal before the Tribunal.
