TMI Blog2005 (4) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 6-8-1999. The consignment was weighed and was found to be of 41 MTs as against the declared wt. of 30.25 MTs. The goods thereupon were seized. The Chemical Examiner who examined the goods opined that the seized goods do not consist of Magnets . Duty including anti-dumping duty was however paid as if the consignment was of Hard Ring Ferrite Magnets. The officers thereupon took up investigation of the past imports made by the same importer. Such investigation revealed that in the past the importer cleared 7 consignments. An attempt was made to ascertain the actual weight of those consignments. The assumption is that if a person has committed an irregularity and is caught he must have done it in the past as well. In the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) (D) (E) 1. 36x18x8 28.10 28 29.23 30.5 28 2. 45x22x8 46.47 48.4 48 3. 45x22x9 52.28 54.5 52 4. 53x24x9 78.9 75 5. 53x24x10 87.7 83 6. 53x24x11 93.10 930.20 92 92.20 96.5 92 7. 72x38x15 232.40 234.67 24.5 232 8. 90x50x15 317.20 316.66 316 9. 90x36x17 400.30 441.60 408 452.00 400 10. 100x60x20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 114A of the Customs Act. 4.Heard both sides. 5.What was sought to be cleared under Bills of Entry No. 115277, dt. 22-3-2000 was Hard Ring Ferrite Magnets. The test report indicated that what were sought to be cleared under the said Bills of Entry were not magnets. The implication is that only Hard Ring Ferrite Magnets attract anti-dumping duty according to the anti-dumping notification. But the importer paid anti-dumping duty while seeking clearance of the goods covered under the said Bills of Entry. The Commissioner in the impugned order therefore drops the charges in respect of 4,40,000 pcs. of Hard Ring Ferrite Magnets imported under the said bill of entry with consequential relief if any. He however held that in the prev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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