Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1597 - AT - CustomsAnti-Dumping Duty - evasion - Held that: - As evidenced by the checklist, the bill of entry was finally assessed by the appraiser without levy of anti-dumping duty. The appellant paid such duty as per this assessment and had no reason to doubt that any further duty was payable. On intimating that anti-dumping duty was also payable, the appellant has immediately made the payment of ADD, of not only of this consignment but also of the earlier consignment imported in January, 2015. He also paid the applicable interest. This immediate response of paying entire duty demand along with interest along with the fact that the bill of entry assessed by the appraising officer did not contain element of anti-dumping duty persuades us to hold that the failure on the part of the appellant was only a bona fide omission. Further, sub-Section (2) of Section 28 provides that if a person is chargeable to duty or interest and the duty along with interest as ascertained by the proper officer is paid, then no show cause notice shall be served and no penalties to be imposed. In such circumstances we are of the considered view, that the confiscation of goods and imposition of redemption fine and penalty is totally unjustified. The impugned order is therefore not sustainable - appeal allowed - decided in favor of appellant.
|