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2019 (1) TMI 1725 - CESTAT MUMBAILevy of anti dumping duty - import of cold-rolled stainless steel sheets - allegation that the importer had misdeclared the imported goods as “hot-rolled stainless steel sheets” in order to avoid anti-dumping duty - case of appellant is that the shipment was prior to the date of N/N. 38/2009-Cus., dated 22-4-2009 imposing anti-dumping duty on cold-rolled stainless steel coils - intent to evade present or not - Confiscation - penalty - HELD THAT:- There was a misdescription of the goods by the appellant, but it is not coming forth from the record that intentionally they have misdeclared the goods to avoid the anti-dumping duty. There are no discrepancy in directing confiscation of the goods and imposition of penalty - However, in the interest of justice, keeping in view the circumstances of the case, the quantum of fine and penalty appears to be too harsh and disproportionate, the same is thus reduced. Appeal allowed in part.
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