Import of Rubber Processing Oil – Mis-declaration of origin of country in the bills of entry immaterial for valuation, description and other particulars of imported goods – Important Judgment of the CESTAT, Ahmedabad

The imported goods were imported from Iran but were mis-declared as UAE in the bills of entry.   According to the appellants, the country of origin was declared on the basis of documents received from the supplier.  There was no deliberate intention not to declare the correct country of origin.   There were other issues relating to the classification of imported Rubber Processing Oil.

HELD that the material information declared in the bill of entry mainly corresponds to the goods under import and mis-declaration of origin country is immaterial towards the valuation, description and other particulars of the imported goods.  The appellant would have gained nothing as no preferential rate of duty was claimed by the appellant. It was also found without prejudice that the mis declaration of origin being an issue technical in nature does not seem to form any implication on revenue.  Therefore, if there is a mis-declaration of origin country the appellant being not the party to make any incorrect declaration cannot be held responsible and no consequential penalty can be imposed on the appellant.   Relying on the earlier decisions, it was held that the importer cannot be penalized and the appellant is not liable for any penalty or fine.

Final Order dated 21.3.2024 in Custom Appeal No.10967 of 2018 – DB – Aspam Petronergy Pvt Ltd Vs. C.C. Kandla with connected appeals.