2026-VIL-1468-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Brass Scrap and determination of country of origin - Customs Tariff Headings 74040022 and 98060000 - Notification No. 05/2019-Customs dated 16.02.2019 - Bill of Entry for brass scrap declared as originating from UAE when actual country of origin was Pakistan - Whether the country of origin of goods imported under the disputed Bills of Entry was UAE or Pakistan and whether goods should be classified under correct tariff item based on actual country of origin – HELD - The country of origin of the goods has been established to be Pakistan and not UAE as declared by the Appellant. Container numbers and seal numbers reflected in screenshots of the Electronic Data Interchange systems matched with the printouts of Pakistan International Container Terminal website. The statements recorded under Section 108 of the Customs Act from the Senior Manager of the delivery agent and the Directors of the Appellant confirm that goods originated from Pakistan - The goods declared as Brass Scrap are correctly classifiable under Customs Tariff Heading 98060000 as per Notification No. 05/2019-Customs dated 16.02.2019 which prescribes levy of customs duty at 200 percent on all goods originating from the Islamic Republic of Pakistan - The pre-shipment inspection certificates issued for the goods were issued without actual inspection and without unloading of goods at the intermediate port, thereby establishing the misrepresentation of country of origin - The impugned Order-in-Original is upheld confirming the demand for differential customs duty and the appeals filed by the appellant are dismissed
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