SHREEJI SHIPPING LTD. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) ALL these stay petitions are filed for the waiver of pre -deposit of the penalties imposed by the adjudicating authority under the provisions of Section 112(a) of the Customs Act, 1962.

(2.) AFTER hearing both sides for some time on the stay petitions, we find that the appeals themselves could be disposed of at this juncture, as they lie in a narrow compass. Accordingly, we allow the applications for the waiver of the pre -deposit of the amounts of penalties imposed and take up the appeals themselves for dismissal.

(3.) THE relevant facts that arises for consideration, after filtering out unnecessary details, is that the main appellant M/s. Shreeji Shipping had imported one Liebherr Four Rope Floating Cargo Crane Type CBDC through Mundra Port. The said appellant M/s. Shreeji Shipping had declared the said crane as Floating Cargo Crane before the authorities under chapter sub -heading No. 8905 90 90 and availed the benefit of concessional rate of customs duty under Notification No. 21/2002 -Cus., dated 1 -3 -2002. The said bill of entry was assessed finally with benefit of Notification No. 21/2002 -Cus. as claimed. Subsequently, investigation was taken up by the officers of DRI and it was brought to the notice of the appellant M/s. Shreeji Shipping that the correct classification of the goods imported by them would be 8426 99 90, and result of such correct classification, would be that the consignment will not get the benefit of concessional rate of duty of Notification No. 21/2002 -Cus. The main appellant M/s. Shreeji Shipping paid all the differential duty along with interest on being pointed out. Subsequently a show cause notice dated 13 -4 -2012 was issued for confirmation of such demand of differential duty, interest thereof and also for imposition of penalties on the main appellant and the other appellants and also for confiscation of the goods which were imported. The adjudicating authority after considering the submissions made by the appellants, re -classified the goods imported and confirmed the demand of the differential duty along with interest and appropriated the amounts already paid by the appellant, he ordered for the confiscation of the consignment imported but did not impose any redemption fine in lieu of the confiscation. The adjudicating authority imposed penalties on the main appellant and other two appellants under Section 112(a) of the Customs Act, 1962.