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2016 (1) TMI 190 - AT - CustomsLevy of anti dumping duty - Delay in conducting search - Held that:- It is apparent that they mis-declared the tiles as Ceramic tiles which could have resulted in huge loss of anti dumping duty, therefore the goods are liable to confiscation under Section 111(d) and 111(m) of the Customs Act. Ld. Counsel prayed for reduction in fine. He has not been able to inform the Bench as what is margin of profit to enable us to determine appropriate amount of fine and penalty. At the same time, we do find that invoices accompanying the tiles described the same as Ceramic Tiles. - Delay in search conducted by the Custom is difficult to comprehend. This may have given chance to importer to write to the supplier but nevertheless as recorded by the Ld. Commissioner, letter was recovered during the search which is not established that the latter was afterthought. Another letter dated 22/9/2003 is also referred to in the adjudication order which is letter from the supplier for which he expressed his willingness to take back the goods supplied to the importer. - Since duty paid before issuance of SCN - Redemption fine and penalty is reduced - Decided partly in favour of assessee.
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