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2015 (3) TMI 512 - CESTAT NEW DELHILevy of anti dumping duty - Notification No.72/01 dated 28.06.2001 - Enhancement in duty - Held that:- The appellant mis-declared the country of origin of the goods to be Taiwan while the country of origin and export was Thailand. There is no dispute on the levy of anti-dumping duty. Therefore it may be said that the value mis-declared related to mis-declared goods. Once such fraud is detected the goods render to be confiscated being smuggled goods under section 2 (39) of Customs Act 1962. Accordingly appellant looses all right to take plea to legalize the illegality. Therefore, we do not disturb the enhanced value arrived at by Revenue. This is in relation to Customs duty. - Decided against assesse.
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