VISAL LUBETECH CORPORATION, REP , BY ITS PROPRIETOR R PARIVALLAL; P KARTHIKEYAN Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.Vijay Narayanan learned Senior counsel assisted by Mr.Hari Radha Krishnan, learned counsel for the petitioner and Mr.T.R.Senthil Kumar learned Senior Panel counsel appearing for the Revenue.

(2.) The Writ Petitions have been filed by a Proprietorship concern and the son of the Proprietor, challenging the order-in-original, dated 29.04.2016, passed by the respondent, by which the goods imported by the petitioner in W.P.No.33741 of 2016, has been reclassified, its assessable value revised and the duty payable on the redetermined value has been directed to be collected with the proposal to confiscate the goods with an option of redemption on payment of fine, apart from imposing penalty on the concern as well as on the son of the proprietor.

(3.) The imported filed two bills of entries dated 21.12.2013 and 20.01.2014 at the Inland Container Depot, Irugur, through their Customs House Agent M/s.Nippon Express (India) Pvt., Ltd., for import of certain goods declared as Carbon Black Feed Stock (CBFS), which was stuffed in four and six containers respectively. The importer claimed classification of the goods under Customs Tariff No.28030090 attracting rate of duty of 22.583% and self assessed the amount of duty as Rs.5,09,161/- and Rs.9,20,551/- respectively with aggregate amount of duty in respect of both the bills of entry as Rs.14,29,712/-. In order to verify the correctness of the self assessment and in accordance with the Alert Circular No.12/2013, issued by the Directorate of Revenue Intelligence, samples were drawn on 30.12.2013 and it was sent for testing to the Central Revenue Control Laboratory. The sample was returned by the Central Laboratory on the ground that it was not sealed properly.