Chandan Steel Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the appeal filed against an Order-in-Appeal dated 10 April 2014 issued by the Commissioner of Customs (Appeals), Mumbai-II, Nhava Sheva. The dispute concerned reassessment of imported goods, enhancement of their value, confiscation of goods, and imposition of redemption fine and penalty under the Customs Act, 1962.
The appellant had filed a Bill of Entry dated 23 September 2013 for clearance of 24.105 metric tonnes of “used/unused articles of base metal and flange protection caps of various sizes (articles of plastics)” imported from Germany. The goods were classified under Customs Tariff Items 8487 9000 and 3926 9099 with a declared assessable value of Euro 10,387.50 (FOB) along with freight and insurance. Since the consignment contained both used and unused goods, the importer requested a first-check examination by customs authorities prior to assessment.
Upon examination by customs officials under the supervision of the Deputy Commissioner of Customs, the goods were found to consist mainly of old and used items such as nuts, bolts, pipe fittings, V-joints, and other parts. Plastic articles were also found to be used. A Chartered Engineer appointed by the customs authorities inspected the goods and reported that the consignment contained various parts and spares including nuts, bolts, motor belts, elbows, cables, metal wires, plastic pipes, and grinding wheels.
