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Showing contexts for: LEAD INGOTS in M/S.Innomit Mineral Projects Pvt Ltd vs The Additional Commissioner Of Customs on 25 March, 2021Matching Fragments
The petitioner has impugned the show cause notice dated 21.09.2017 issued by the 1st respondent bearing reference No.S.Msc.28/2014-DIU to show case as to why the petitioner should not pay the customs duty for the imported Caustic Soda.
2.The petitioner had placed orders for import of Remelted Lead Ingots from the supplier in China and had paid the necessry charges to the exporter from China. Based on the import documents, the petitioner, also filed Bill of Entry in advance for assessments of the imported https://www.mhc.tn.gov.in/judis/ W.P.Nos.28048 & 28049 of 2017 consignment and paid Customs duty for a sum of Rs.13,58,794/- vide Bill of Entry No.4891479 dated 13.03.2014.
3.At the time of inspection of the imported consignments by the Officers, it transpired that the Chineese exporter had cheated the petitioner and instead of exporting Remelted Lead Ingots, had exported packs of Caustic Soda Bags and Industrial Salt. The petitioner initially decided to clear the imported Caustic Soda Bags and Industrial Salt to recover the loss. However, on inspection of the imported consignment, it was found that the imported cargo was worthless and comprised of some Industrial Salt, Chalk Powder and lower grade Caustic Soda. Therefore, the petitioner decided to abandon the goods under Section 23 of the Customs Act, 1962 and requested refund of Rs.13,58,794/-, paid as Customs duty by the petitioner.
(iii)Penal action should not be taken against NI/s.Hanjin Shipping India Pvt Ltd under Section 116 of the Customs Act, 1962 for not having accounted for the declared goods 50MTs of re-melted Lead Ingots having an invoice value of Rs.29,45,000/- involving a duty of Rs.13,58,794/- and for failure to account the declared goods.
18.The petitioner has paid a sum of Rs.13,58,794/- as Customs duty in good faith on the goods declared in the Bill of Trading namely Remelted Lead Ingots.
19.That being the case, the petitioner is entitled for refund of the Customs duty paid in good faith. The amount that was paid for imported the Remelted Lead Ingots cannot be retained.
20. The value of the imported goods is Rs.6,37,107/- [5,55,394 + 1,17,713/-], whereas the petitioner paid a sum of Rs.13,58,794/- as customs duty paid in advance under bonafide beleif on import of Remelted Lead Ingots. Therefore, there is no justification in not ordering refund of Rs.6,85,687/-[13,58,794 -6,37,107/-] being the difference in the above amount to the petitioner. The respondent Customs Department can at best order confiscation of the imported Caustic soda and Industrial Salt with an option to the petitioner to pay fine in lieu of confiscation under Section 125 of the Customs Act, 1962. It cannot force Customs Duty on https://www.mhc.tn.gov.in/judis/ W.P.Nos.28048 & 28049 of 2017 imported goods on the petitioner.