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2019 (4) TMI 912 - AT - CustomsEvasion of ADD - re-export parts of calculators found in Semi Knocked Down - according to the Department, on assembling, they resulted in fully functional calculators - Held that:- The calculators in SKD condition were assembled in the presence of the Proprietor of the appellant and it was admitted by him that after assembly fully functional calculators came into existence. It is, therefore, clear that the appellant had imported calculators in SKD condition with a view to evade Anti-Dumping Duty since Anti Dumping Duty is levied on finished calculators. However, when this fact was detected by the Department, the Appellant made a request for re-export of the goods. This request was rejected by the Adjudicating Authority and the Appellate Authority and in our considered view for good and valid reasons. The Appellant had imported calculators in SKD condition with a view to assemble them as fully functional calculators to avoid Anti-Dumping Duty. It cannot, therefore, be permitted to re-export the calculators in SKD condition when the Department detained the goods and after examination concluded that after assembly, fully functional calculators came into existence. Appeal dismissed - decided against appellant.
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