Flameproof Control Gears Pvt. Vs. Commissioner of Customs

Flameproof Control Gears Pvt. vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Oct 22, 2001

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Citation: sooperkanoon.com/26347
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Oct 22, 2001
Subject: MRTP

Case Summary

AI-generated summary - not the official court judgment text.

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Flameproof Control Gears Pvt.

Respondent

Commissioner of Customs

Excerpt

1. the appellant is absent and unrepresented. we have read the memorandum of appeal and heard the departmental representative.2. the question for consideration in this appeal is the classification for purpose of import trade control of light fittings imported by the appellant. the importer sought classification of these goods under 9405.99 of the schedule import trade control policy. this subheading is for goods not covered in any other heading. the department was of the view that the goods was covered under sub-heading 40 as "other electrical lamps and lighting fittings" and it is this heading that the commissioner has found appropriate and confiscated the goods permitting them to be redeemed on payment of fine.3. they only ground in the appeal that the importer is an actual user of the goods and has a very limited market for them and hence the profit margin is low. on these facts, we find no need to interfere with the classification of the goods and therefore their liability to confiscation. the fine of rs. 2.5 lakhs to redeem the goods valued at rs. 14.5 lakhs approx., in our view have already taken note of the low margin of profit and does not call for further reduction.

Full Judgment

1. The appellant is absent and unrepresented. We have read the memorandum of appeal and heard the departmental representative.

2. The question for consideration in this appeal is the classification for purpose of Import Trade Control of light fittings imported by the appellant. The importer sought classification of these goods under 9405.99 of the schedule Import Trade Control Policy. This subheading is for goods not covered in any other heading. The department was of the view that the goods was covered under sub-heading 40 as "other electrical lamps and lighting fittings" and it is this heading that the Commissioner has found appropriate and confiscated the goods permitting them to be redeemed on payment of fine.

3. They only ground in the appeal that the importer is an actual user of the goods and has a very limited market for them and hence the profit margin is low. On these facts, we find no need to interfere with the classification of the goods and therefore their liability to confiscation. The fine of Rs. 2.5 lakhs to redeem the goods valued at Rs. 14.5 lakhs approx., in our view have already taken note of the low margin of profit and does not call for further reduction.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Flameproof Control Gears Pvt. vs Commissioner of Customs Same Subject MRTP