M\/s R.N. Metal (India) Pvt. Limited, R.N. Sharma, Managing Director Versus CCE & GST, Jaipur
Customs
2018 (5) TMI 687 – CESTAT NEW DELHI – 2019 (366) E.L.T. 568 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 8-5-2018
Custom Appeal Nos. 50529 & 50482 of 2018 – Final Order Nos. 51709 \u2013 51710\/2018
Customs
Hon'ble Mr. Justice ( Dr. ) Satish Chandra, President Hon'ble Mr. V. Padmanabhan, Member ( Technical )
\nMs. Nupur Maheshwari, Advocate for the appellant
\nSh. Rakesh Kumar, AR for the respondent
\nORDER
\nPer : V. Padmanabhan
\nThe present appeals are against the Order-in-Appeal No. 256 to 257(SM)CUS\/JPR\/2017 dated 15.11.2017.
\n2. The appellant imported certain goods and filed two Bills of Entry declaring the import of 'Alloy Steel Melting Scrap' falling under Tariff item 72042990 of the Customs Tariff. The Customs authorities opened and examined all the ten containers covered under the two Bills of Entries and found that seven containers were stuffed with the declared it<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds were used or not cannot be ascertained by chemical test. Sample of the goods sent to National Test House, Government of India begot the opinion that the grinding balls imported were not as per IS Standard in terms of hardness and chemical composition. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are alloy steel melting scrap. Since the inspecting agency is approved by the DGFT, such certificate is to be accepted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . But amidst the declared melting scrap, the examination by Customs Officers revealed that 'Grinding Media Balls' were found which were new and unused. Such balls can also be considered as scrap only if they were new and old. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n heading there is no precondition of fulfilment of condition of specification as per IS standard. As well as in all the report of experts, every expert including National Test House, CRCL, independent expert, chartered engineer have accepted that goods in questions are Grinding Media Balls. As regards whether the imported grinding media balls are new or old one, in my opinion the same can be verified by visual inspection of all the three experts sh. B. K. Sharma, Sh. P.C. Sanghi and Sh. V. K. Sanghi have opined that the goods imported were Grinding Media Balls. As regards National Test House reports it is provided that goods examined by them are grinding media balls having size as per packing slip and ball diameter within specified value, but not confirming to the IS specification in respect of hardness and chemical composition. Sh. Rakesh Saini, Scientist Incharge of National Test House in his statement has stated that as their test house is not technically equipped to test and make co<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s R.N. Metal (India) Pvt. Limited, R.N. Sharma, Managing Director Versus CCE & GST, JaipurCustoms2018 (5) TMI 687 – CESTAT NEW DELHI – 2019 (366) E.L.T. 568 (Tri. – Del.)CESTAT NEW DELHI – ATDated:- 8-5-2018Custom Appeal Nos. 50529 & 50482 of 2018 – Final Order Nos. 51709 \u2013 51710\/2018CustomsHon'ble Mr. Justice ( Dr. ) Satish … Continue reading “M\/s R.N. Metal (India) Pvt. Limited, R.N. Sharma, Managing Director Versus CCE & GST, Jaipur”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11750","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11750"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11750\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Opinion of Shri I.P.S. Arora, Chemical Engineer was also obtained at the instance of the appellant who stated that the grinding media balls were found with deep cuts and varying dimensions.
\n6. In the above scenario, show cause notice dated 08.05.2014 was issued by the Customs Department which resulted in the Order-in-Original dated 10.11.2014 in which the charge of mis-declaration was upheld; the 'Grinding Media Balls' were ordered for reclassification and differential duty was charged. Imported offending goods were ordered for confiscation and allowed for redemption. Penalties were also imposed on the appellant as well as Sh. R. N. Sharma, Managing Director.
\n7. When the issue was challenged by the appellant before the Commission<\/p>\n
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\n (ii) The report issued by the CRCL has stated that the fact whether the imported goods were new or old cannot be ascertained by chemical analysis but the test report from National Test House, which is a Government agency, has opined that the samples tested were of grinding balls but which did not satisfy the IS standards.
\n (iii) The certificate issued by the Chartered Engineer Sh. I.P.S. Arora has categorically stated that the grinding balls were found with deep cuts indicating that such goods were old and hence scrap.
\n In view of the above evidences in support of the appellant, the charge of mis-declaration cannot be sustained.
\n (iv) The appellant has also requested for allowing clearance of the goods after mutilation. This will ensure that the goods cannot be utilised for any purpose other than as scrap for melting but such request has been denied by the Depar<\/p>\n
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\n14. The proceedings before the lower authorities have taken twists and turns with contrary opinions expressed by different experts. The opinion given by CRCL as well as National Test House has been of little help in deciding the controversy one way or other. The three experts whose opinion was taken by the Customs Department took the view that the impugned goods were 'Grinding Media Balls' which were new and unused. During the cross examination of these experts before the Commissioner (Appeals), they have stood by their opinion but the other expert Sh. I.P.S. Arora, Chartered Engineer who has originally given the opinion that there were deep cuts and were of varying dimensions retracted his original view during cross-examination.
\n15. It has been emphasised again<\/p>\n
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