Law: Customs Act, 1969

Section: 18,32(A),156(1)14,14A,First Schedule

CUSTOMS ACT, 1969 (IV OF 1969) Sections 18, 32(A), 156(1)14 14A, First Schedule-Heading No. 7311.0030. It is not that it always a case of mens rea and imposition of fine and penalty if the claimed HS Code is not accepted by the Department. Classification of goods is a question based on legal and factual determination and so also of interpretation of HS Code and the Customs Tariff, have there could always be a difference of opinion for interpreting the same. It is not a case of any intentional mis-declaration and element of mens rea was missing as if any mis-declaration could have been made it was the description, which could have been changed. Admittedly, correct description of goods was declared on Goods Declaration, imposition of fine and penalty by the adjudicating authority has been rightly modified by the Tribunal, which do not warrant any interference by High Court.”Appellant imported l Unit of 32 M3 2MPA LC02 Cryogenic Vacuum Perlite Insulated Semi-Trailer and claimed assessment of the goods under HS Code No. 7311.0030, which was disputed by the applicant, as according to them the goods were correctly classifiable under HS Code 8716.3190, attracting customs duty at the rate of 15%. Show Cause Notice was issued and matter was adjudicated, whereby, fine and penalty was imposed, which in appeal has been set-aside to the extent of such fine and penalty. Learned Tribunal has been pleased to hold that since all imported related documents including the Free Trade Agreement (FTA) Certificate were showing HS Code 7311.0030, whereas, the description of the goods was correctly mentioned by the respondents, therefore, this was not a case of any intentional mis- declaration and element of mens rea was missing. The learned Tribunal has also accepted the plea of the respondents that, if any mis-declaration could have been made it was the description, which could have been changed; however, admittedly correct description of goods was declared on the Goods Declaration. The respondent had declared the HS Code on the basis of the documents including the FTA Certificate. We are of the view that the Tribunals finding is correct in law and it is not that in each and every…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492