M/S. S.K. Metal & Co. vs Commissioner Of Customs & Ors on 6 May, 2016

Facts concerning M/s. S.K. Metal & Co.
2. The facts in W.P.(C) No. 6216 of 2001 filed by M/s S.K. Metal & Co.
are that the Petitioner is a proprietorship concern dealing in import and
selling of scrap. The Petitioner imported 18835 kgs and 18616 kgs of
scrap from Germany under the Bill of Entry („B/E‟) No. 324372 dated
24th January 2001. Though the supplier was based in Germany the
consignment was shipped from Los Angeles, USA. The B/E described the
goods in the consignment as „Zinc Diecast Scrap Saves‟, classified under
CTH 7902 00, the customs duty chargeable at 35%, 10% thereof as
surcharge, 16% as countervailing duty and 4% as special additional duty.

3. On 29th January 2001, the container containing 18616 kgs scrap was
examined. The goods were found to be matching with declaration and
were cleared. On 7th February 2001, the other container containing 18835
kgs was weighed and the gross weight was found to be 19900 kgs. On 9th
February 2001 the said container was opened and the goods examined in
the presence of the customs house agent („CHA‟), the customs officers
and the officers of the Department of Revenue Intelligence. According to
the customs department, the zip sliders found packed in original
cardboard packing were of „YKK and BOYT‟ make. They appeared to be
brand new and not scrap.

Source: Indian Kanoon

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