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2021 Supreme(SC) 1210
SUPREME COURT OF INDIA
Indira Banerjee, Sanjiv Khanna, JJ.
Commissioner of Customs (Port) Kolkata - Appellants
Vs.
M/s Spaceage Multiproducts (P) Ltd. - Respondents
Civil Appeal Nos of 2021 (D No 23118/2020)
Decided On : 22-01-2021
Advocate Appeared:
For the Appellant : Mr. Balbir Singh, ASG, Mr. Merusagar Samantrey, Adv. Mr. B.K. Satija, Adv. Mr. Prahlad Singh, Adv. Mr. B. Krishna Prasad, AOR
Headnote:(A) Customs Act - Classification of goods - Equipment imported as morning walkers/health oxygen equipment classified under Chapter Heading CTH 90191020 instead of Chapter Heading 95069010 - The equipment had been imported for over a decade and classified consistently - Reclassification sought by the department not warranted (Para 2).
(B) Delay in Appeals - Appeals were dismissed both on merit and on the ground of 814 days delay in filing (Para 3).
Facts of the case:
Appeals against the CESTAT judgment which confirmed the classification of imported goods as general purpose exerciser for a long period.
Findings of Court:
No grounds to interfere with the factual findings as the appellant's reclassification was deemed unwarranted.
Issues: The main issues were the correct classification of the imported goods and the admissibility of the appeals considering the delay.
Ratio Decidendi: The court affirmed the CESTAT's conclusion that the equipment's long-standing classification as a general purpose exerciser justified its continued classification without reclassification by the department.
Result: Appeals dismissed.
| Table of Content |
|---|
| 1. classification of imported goods for duty purposes. (Para 1) |
| 2. affirmation of long-standing classification of goods. (Para 2) |
| 3. dismissal of appeals due to delay and lack of merit. (Para 3) |
ORDER :
1. These appeals are against the impugned judgment and final order no. F/O 76190-76192/2018 dated 05.06.2018 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata dismissing Custom Appeal Nos. 389/2009, 491/2009 & 558/2009 against the Order-in-Appeal Nos. Kol/Cus/CKP/167/2009 dated 14.05.2009, Kol/Cus/CKP/339 to 340/2009 dated 03.06.2009 & Kol/Cus/CKP/448 and 449/2009 dated 29.06.2009 passed by the Commissioner (Appeals), whereby morning walkers and/or health oxygen equipment imported by the Respondent-importer have been held to fall under the Chapter Heading CTH 90191020 instead of Chapter Heading 95069010, as contended by the Department.
2. The CESTAT affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant inter alia with the following observations:
“5...It is not disputed that these goods are being imported since last 14/15 years without any changes in the nature of product and being classified as a general purpose exerciser in the Chapter Heading 90191020. Therefore, department’s contention to reclassify the goods under 95069010, which carries higher rate of duty is not warranted.”
3. We find absolutely no grounds to interfere with the aforesaid finding of facts. In any case, there is a delay of 814 days in filing the appeals. The appeals are accordingly dismissed both on the ground of delay and on merits.
