{"id":71541,"date":"2010-03-31T00:00:00","date_gmt":"2010-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-appellate-tribunal-the-on-31-march-2010"},"modified":"2017-10-09T23:37:35","modified_gmt":"2017-10-09T18:07:35","slug":"commissioner-vs-appellate-tribunal-the-on-31-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-appellate-tribunal-the-on-31-march-2010","title":{"rendered":"Commissioner vs Appellate Tribunal (The &#8230; on 31 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Appellate Tribunal (The &#8230; on 31 March, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/450\/2009\t 5\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 450 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF CUSTOMS - Appellant(s)\n \n\nVersus\n \n\nROYAL\nRECYCLING INDUSTRIES - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMS\nAMEE YAJNIK for\nAppellant \nNone for Opponent(s) :\n1, \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 31\/03\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n<p>The<br \/>\n\tappellant-revenue has challenged the order dated 12th<br \/>\n\tSeptember 2008 made by the Customs, Excise &amp; Service Tax<br \/>\n\tAppellate Tribunal (the Tribunal), proposing the following two<br \/>\n\tquestions :\n<\/p>\n<p> [a]\tWhether<br \/>\n\tin the facts and circumstances of the present case, the Tribunal was<br \/>\n\tjustified in holding that confiscation of goods under Section 111(m)<br \/>\n\tand imposition of penalty under Section 112(a) of the Customs Act,<br \/>\n\t1962 upon the respondent-importer was neither justified nor<br \/>\n\twarranted despite there being undisputed mis-declaration and<br \/>\n\tviolation of the provisions of the Customs Act, 1962?\n<\/p>\n<p>[b]\twhether<br \/>\n\tin the facts and circumstances of the case, when there was<br \/>\n\tundisputed mis-declaration and mis-description of the imported goods<br \/>\n\tin the Bill of Entry filed by the respondent-importer, was the<br \/>\n\tTribunal justified in setting aside the confiscation of goods and<br \/>\n\timposition of penalty rendered on account of violation of provisions<br \/>\n\tof the Customs Act, 1962?\n<\/p>\n<p>The<br \/>\n\trespondent was registered as a 100% EOU for manufacture and export<br \/>\n\tof Recycled Metal Scrap Ingots and Metal Alloys etc.  The respondent<br \/>\n\timported a consignment of 75.950 MTs of old and used transformers<br \/>\n\tduring the year 2004 declaring the same as waste and scrap of<br \/>\n\ttransformers under Bill of Entry dated 6th<br \/>\n\tJanuary 2004 and claimed exemption from Customs Duty under<br \/>\n\tNotification No.52\/2003 dated 31st<br \/>\n\tJanuary 2003 and from Special Additional Duty under Notification<br \/>\n\tNo.52\/2003 dated 31.01.2003.  Upon examination of the goods in<br \/>\n\tquestion, the Department was of the view that the imported goods<br \/>\n\twere not scrap, but old and used transformers, which was also<br \/>\n\tconfirmed by an expert and issued a show cause notice dated 29th<br \/>\n\tJanuary 2004. The show cause notice came to be adjudicated vide<br \/>\n\torder dated 30th<br \/>\n\tJanuary 2004, whereby the adjudicating authority ordered<br \/>\n\tconfiscation of the goods and also imposed penalty under section<br \/>\n\t112A of the Customs Act, 1962 (the Act).  Being aggrieved, the<br \/>\n\trespondent-importer carried the matter before Commissioner (Appeals)<br \/>\n\twho dismissed the appeal. The respondent carried the matter further<br \/>\n\tin appeal before the Tribunal and succeeded.\n<\/p>\n<p>Ms.\n<\/p>\n<p>\tAmee Yajnik, learned Senior Standing Counsel for the<br \/>\n\tappellant-revenue has supported the order of the adjudicating<br \/>\n\tauthority as well as the order passed by Commissioner (Appeals).  It<br \/>\n\tis submitted that despite the fact that the goods are freely<br \/>\n\timportable, every importer is bound under law to declare the<br \/>\n\tdescription of goods correctly for the purpose of ascertaining its<br \/>\n\tduty liability.\n<\/p>\n<p>As<br \/>\n\tcan be seen from the impugned order of the Tribunal, the Tribunal<br \/>\n\thas placed reliance upon its earlier decision in case of M\/s Siyaram<br \/>\n\tMetals Pvt. Ltd. and has set aside the impugned orders and allowed<br \/>\n\tthe appeal. The Tribunal has recorded that the respondent had been<br \/>\n\tpermitted to import used old and damaged transformers, which was<br \/>\n\tnothing but transformer scrap; it was not the Revenue&#8217;s case that<br \/>\n\tnew transformers or transformers in usable condition were imported<br \/>\n\tby the respondent; even according to the expert opinion, the same<br \/>\n\twere old and used; when the Adjudicating Authority had not confirmed<br \/>\n\tany demand of duty against the respondent inasmuch as the respondent<br \/>\n\twas eligible to import old\/used\/damaged transformers, the findings<br \/>\n\tof mis-declaration<br \/>\n\tand undervaluation become irrelevant. The Tribunal was, accordingly<br \/>\n\tof the view that when no duty is payable on the imported<br \/>\n\tconsignment, the charge of undervaluation of the goods cannot be<br \/>\n\tupheld inasmuch as the respondent assessee was not going to be<br \/>\n\tbenefited from the same.\n<\/p>\n<p>The<br \/>\n\trecord of the case indicates that the respondent is a 100% Export<br \/>\n\tOriented Unit licensed for the manufacture and export of Recycled<br \/>\n\tMetal Scrap Ingots and Metal Alloys etc. From the findings recorded<br \/>\n\tby the Tribunal it is apparent that the respondent had imported<br \/>\n\tused, old and damaged transformers which were nothing but scrap.<br \/>\n\tAccording to revenue the goods ought to have been declared as old,<br \/>\n\tused and damaged transformers and not scrap. However, whether the<br \/>\n\tgoods in question are described as used, old and damaged<br \/>\n\ttransformers or scrap is only a matter of nomenclature.  Considering<br \/>\n\tthe nature of business of the respondent, viz., manufacture of<br \/>\n\tRecycled Metal Scrap, in relation to its business the goods are<br \/>\n\tnothing but scrap as the same have to be recycled to produce<br \/>\n\tRecycled Metal Scrap. The respondent has no use for old, used and<br \/>\n\tdamaged transformers in such form, as the same have to be recycled<br \/>\n\tto produce Metal Scrap. Besides, it is not even the case of the<br \/>\n\trevenue that the old, used and damaged transformers are being<br \/>\n\trepaired and used as such. Moreover, as found by the Tribunal, the<br \/>\n\tadjudicating authority has not confirmed any demand of duty against<br \/>\n\tthe respondent since the respondent was<br \/>\n\teven otherwise eligible to import old\/used\/damaged transformers.<br \/>\n\tThat no duty was payable on the imported consignment and as such the<br \/>\n\trespondent assessee was not going to benefit on account of<br \/>\n\tundervaluation or mis-declaration.\n<\/p>\n<p>In<br \/>\n\tthe aforesaid factual matrix, it cannot be stated that the impugned<br \/>\n\torder of Tribunal gives rise to any legal infirmity so as to warrant<br \/>\n\tinterference. The appeal is, accordingly, dismissed in absence of<br \/>\n\tany question of law, as proposed or otherwise, much less a<br \/>\n\tsubstantial question of law.\n<\/p>\n<p>\t\t\t\t[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Appellate Tribunal (The &#8230; on 31 March, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/450\/2009 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 450 of 2009 ========================================= COMMISSIONER OF CUSTOMS &#8211; Appellant(s) Versus ROYAL RECYCLING INDUSTRIES &#8211; Opponent(s) ========================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-71541","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Appellate Tribunal (The ... on 31 March, 2010 - Free Judgements of Supreme Court &amp; 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