2024-VIL-1007-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Sections 113 and 114 of Customs Act, 1962 – Export of iron ore fines – Order of confiscation – Sustainability – Appellants/Merchant Exporters exported Iron Ore Fines having Fe content upto 64% to China against various Shipping Bills – Customs Officers assessed Shipping Bills and allowed clearance – Pursuant to investigation conducted by Directorate of Revenue Intelligence, department issued show cause notices to Appellants proposing confiscation of goods by alleging that Appellants had exported Iron Ore Fines with Fe content more than 64% in violation of Foreign Trade Policy – Commissioner ordered for confiscation of goods under Section 113 of the Act and imposed penalties on Appellants under Section 114 of the Act – Whether iron ore fines exported by Appellants are less than 64% of Fe content or not – HELD – It is evident from record that at time of export of goods, pre-shipment certificate was produced by Appellants showing that Fe content is less than 64% and samples were drawn by Customs authorities and got tested – CRCL Certificate certified that Fe content is less than 64% and Certificate of Analysis also shows that Fe content is less than 64% – Case of Revenue is that periodic dispatch report issued by Deputy Director of Mines showed that Fe content in some cases is more than 64%, although which roughly between 63.14 to 64.70% – On basis of that, Revenue made an allegation that Fe content in goods exported by Appellant is more than 64% – Periodic dispatch report cannot be considered as authentic document to show that Fe content is more than 64% – On perusal of necessary documents produced by Appellants, it is clear that iron ore fines exported by Appellants are less than 64% of Fe content – Goods exported by Appellants are not liable for confiscation under Section 113 of the Act – Consequently, neither redemption fine nor penalty is imposable on Appellants – Impugned order passed by Commissioner set aside – Appeals allowed
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