SHREE BALAJI INDUSTRIES vs KOLKATA-PORT

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 Customs Appeal No.75258 of 2023 Customs Appeal No.75259 of 2023 (Arising out of Order-in-Appeal Nos.Kol/Cus/Port/KS/117/2023 dated 13.02.2023 & Kol/Cus/Port/KS/110/2023 dated 09.02.2023 both passed by Commissioner (Appeals) of Customs, Kolkata) M/s Shree Balaji Industries Madhabpur, Mitrapara, Uluberia, P.O.-Mahusrekha, Howrah-711303 Mr.Manish Agarwal 33/1, Netaji Subhas Road, Room No.323, 3rd Floor, Marshall House, Kolkata-700001 Appellant VERSUS Commissioner of Customs (Port), Kolkata 15/1, Strand Road, Kolkata-700001 Respondent APPERANCE : Shri Arijit Chakraborty, Advocate for the Appellant Shri Subrata Debnath, Authorised Representative for the Respondent CORAM: HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) FINAL ORDER NO…75891-75892/2023 DATE OF HEARING : 16 .06.2023 DATE OF DECISION : 16 .06.2023 Per Ashok Jindal : The appellants are in appeal against the impugned order denying the benefit of Notification No.13/2015-2020 dated 15.07.2020.

2.

The facts of the case are that the appellant filed Bills of Entry stating that the goods are agricultural soil preparation parts : Blade (Assorted Model).

2.1 The DRI Unit Kolkata, informed that the goods covered by the Bills of Entry, were examined by the Chartered Engineer, who has clarified that the goods are parts of power tiller.

As such, the goods appears to be restricted as per Policy Notification No.19/2015-2020 Customs Appeal Nos.75258,75259/2023 2 dated 15.07.2020 of DGFT.

Therefore, the goods were seized and as sought by the appellants for provisional release of the goods in question.

But for the items in question i.e power weeder parts, were known as rotary tiller blade and absolutely confiscated the same.

2.2 On appeal, the ld.Commissioner (Appeals) confirmed the adjudication order.

2.3 Against the said order, the appellant is before us.

3. ore us.

3.

The short issue involved in these cases is as to whether the goods in question are restricted as per Policy Notification No.19/2015-2020 dated 15.07.2020 issued by DGFT or not.

4.

For better appreciation, the said Notification is extracted herein below : Customs Appeal Nos.75258,75259/2023 3 Customs Appeal Nos.75258,75259/2023 4 5.

We find that the said Notification restricts the items, namely, Engine, Transmission, Chassis and Rotavator forming parts of Power Tillers as defined in IS : 13539-2018.

The Power Tiller is an agricultural machinery used for soil preparation having a single axle, in which the Customs Appeal Nos.75258,75259/2023 5 direction of travel and its control during field operation is performed by the operator.

It is self-powered, self-propelled and can pull cultivartor, harrow, plough, various seeder, harvester and such other suitable attachments.

6.

From the said definition, nowhere it restricts the Power Beeder Parts in question are agricultural soil preparation parts : Blade.

7.

In that circumstances, we hold that the restriction made by the above cited Notification No.19/2015-2020 dated 15.07.2020 issued by DGFT, does not put any restriction for importation of the goods in question.

8.

Therefore, we hold that the agricultural soil preparation parts : Blade, are not restricted items as per the said Notification.

Therefore, the impugned absolute confiscation of goods in question is set aside and the appeals are allowed with consequential relief, if any. (Dictated and pronounced in the open court) Sd/- (Ashok Jindal) Member (Judicial) Sd/- (K.Anpazhakan) mm Member (Technical)