Home Case Index All Cases Customs Customs + AT Customs - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1142 - CESTAT KOLKATAMis-declaration of Goods – Packing material or cable ties – Assesse filed Bill of Entry declaring imported goods as packing materials – On examination, it was found that imported goods were actually not packing materials, but ‘Cable Ties’, which attract Anti-Dumping Duty – Show cause notice was issued for misdeclaration of goods, proposing confiscation and penalty – Commissioner (Appeals) upheld charge of Anti-Dumping Duty however, set aside order of confiscation and imposition of penalty – Held that:- goods were imported from Taiwan, therefore, Anti-Dumping Duty is liable to be charged on said goods at rate of difference between landed value and reference of price – Respondent ought to have declared imported goods as ‘Cable Ties’, inasmuch as goods, ‘Cable Ties’ were specifically mentioned under Notification – Evident from records that, at no material time, assessee had disclosed that imported goods were ‘Cable Ties’ and therefore, no force in contention that there was no misdeclaration or suppression on their part – Impugned order set aside – Decided in favour of revenue.
|