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2012 (11) TMI 970 - AT - CustomsPenalty – evasion of duty – anti-dumping duty – import of machine – invoice packing list and certificate of origin showed that they had imported the injection moulding machine of Malaysian origin – Held that:- On examination of the machine, it was found that the machine carried various marks indicating country of origin to be China - Notification 47/09 dated 12.5.09 which imposed anti-dumping duty @ 223% ad varolem on various goods including injection moulding machines imported from China - appellant has produced a false certificate of origin with an intent to evade payment of anti-dumping duty, the penalties on the appellants are justified Confiscation of the goods and also imposition of redemption fine of Rs.5 lakhs in lieu of confiscation upheld. A penalty of Rs.15 lakhs each has been imposed on the appellant firm and its partner, Mr.Ashok Jain, under the provisions of Section 112(a) read with Section 114AA of the Customs Act, 1962 - partner, Shri Ashok Jain is the main person behind the attempt to evade import duty. Therefore, he is also liable to penalty under the above provisions as the act has been committed with a deliberate intent to evade payment of duty
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