Custom, Excise & Service Tax Tribunal
M/S.N.F.Impex Pvt.Ltd vs Cc, Ghaziabad on 13 March, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Date of hearing/Decision: 13.03.2014
Appeal No.C/315/2011
(Arising out of OIA No.14/Cus/Gzb/2011-12 dated 13.4.2011 passed by CCE & C(Appeals), Ghaziabad)
M/s.N.F.Impex Pvt.Ltd. Appellant
Vs.
CC, Ghaziabad Respondent
Present for the Appellant: Ms.Sikkha Sapra, Advocate Present for the Respondent: Shri Jayant Sahay, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER No.51203/2014 PER: D.N.PANDA Learned Counsel for appellant submits that classification of imported goods i.e. zip sliders, zinc blocks/ingots was not in dispute. The appellant declared the goods in the Bill of entry were zinc scrap saves and scope. There was no necessity to impose redemption of Rs.5,30,000/- in adjudication and reducing that partially to Rs.4 lakh in appeal when appellants declaration in respect of classification was not disputed. Similarly imposition of penalty Rs.2,65,000/- reduced to Rs.1,50,000/- in appeal not desirable when no penalty was imposable.
2. Learned Commissioner (Appeals) has recorded that there were no evidence to repel the adjudicating authoritys finding that the goods imported were zip sliders and zinc blocks/ingots. In the absence of any material to the contrary, ld.Authority below considered enhancement of value of the goods on the basis of LME price justified and reduced redemption fine to Rs.4 lakhs as against Rs.5,30,000/- imposed in adjudication as well as penalty to Rs.1,50,000/- was sustained in appeal as against Rs.2,65,000/- imposed in adjudication.
3. Ld.DR submits that learned Commissioner (Appeals)s order is proper for which Tribunal should not interfere in the matter.
4. There is no dispute as to the enhancement of value of imported goods as has been recorded by ld. Commissioner (Appeals) in para 5 of the appellate order. He found that value of the goods was enhanced on the basis of LME price after rejecting the discount of 20% on account of the alleged mis-declaration of the goods. He reached to conclusion that reduction in redemption fine and penalty would be justified. There was no supporting evidence adduced before him to prove that the examination report of the Customs was erroneous although examination was done in the presence of appellant by Customs. Therefore in absence of evidence to discard the examination report, that cannot be faulted. Accordingly, finding of the ld. Commissioner (Appeals) that the goods were zip sliders, zinc blocks/ingots do not warrant to be held otherwise. So also the value remained undisturbed for no argument for disturbance thereof. So far as redemption fine is concerned, considering that 20% of value of goods would be reasonable, that is reduced to Rs.3 lakh. So far as penalty is concerned, we do not find any legal infirmity to disturb the order of the Commissioner (Appeals) on that count. Consequently imposition of penalty of Rs,.1.50,000/- is upheld.
5. Appeal is partly allowed to the extent above.
(Dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
mk
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Appeal No.C/315/2011-Cus