other importers suspecting that they had wrongly availed the benefit of Notification No. 50/2018-Cus dated 30.06.2018 by misclassifying goods under Chapter Tariff Heading 7220 9022. This Notification exempts duty to the extent of 45% of the applied rate on the goods “Nickel Chromium Austenitic Steel” falling under Chapter Tariff Heading 7220 9022. The appellant had imported Cold Rolled Stainless Steel Coils Grade J-3 which contain more percentage of Chromium and Manganese than Chromium and Nickle. After conducting investigation and recording statements of Shri Dipak Sawlani (G Card Holder), statements of Shri Ashok Kumar, Director of the Appellant Firm, a show cause notice dated 20.05.2022 was issued to the appellant proposing rejection of declared classification and reclassifying the said imported goods under Chapter Tariff Heading 7220 9090, reassessment of the imported goods, confiscation of the said goods valued at Rs. 8,05,40,987/- under Section 111(m) of the Customs Act, 1962, demanding differential duty of Rs. 41,36,129/- and imposition of penalty under Section 112(a), 112(b), 114A, 114AA and 117 of the Customs Act, 1962. Separate penalties were proposed on Shri Ashok Kumar, Director of the appellant firm, M/s R R Logistics, M/s Shivam Clearing Agency Private Limited, Shri Dipak Sawlani, G Card Holder under Section 112(a), 112(b), 114A, 114AA and 117 of the Customs Act, 1962. Separate SCNs were issued to the appellant for imports done from JNPT and Customs, Noida. Similar SCNs were issued to other two appellants namely M/s Gupta Steel and M/s Bhagvan Shri Strips Pvt. Ltd. as detailed in below para.
