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2014 (1) TMI 1706 - CESTAT MUMBAI (LB)Undervaluation - Demand of differential duty of customs, anti-dumping duty - confiscation and penalty - Import of components of Plastic Injection Moulding Machines (PIMM) for manufacture of plastic articles or import of complete machine - import in SKD / dismantled form - classification of goods - Held that:- the appellant has resorted to subterfuge by asking the foreign supplier to dismantle the PIMM before export and show them as SKD assemblies with no mention of PIMM anywhere and for this service, the appellant also paid consideration to the foreign supplier towards dismantling charges. It is not in dispute that prior to May, 2009 when the appellant was importing the very same machines, it had declared the machine as PIMM and not as anything else. If that be so, the appellant cannot take a different stand now that the goods under importation are not PIMMs merely because they have been dismantled and disassembled into sub-assemblies. It is a settled principle of law that those who violate a provision of law has to suffer, and that violation cannot be made use of in any other proceedings and make a gain out of it. The provisions of Rule 2(a) of the General Rules of Interpretation is applicable for determination of the classification of the goods under importation for levy of anti-dumping duty under Notification No. 39/2010-Cus., dated 23-3-2010 as the scheme for levy of ADD does not envisage separate principles of classification for levy of various types of customs duties. Demand confirmed - Decided against the assessee.
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