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2020 (10) TMI 287 - AT - CustomsLevy of ADD - imported stainless steel CR Coils having width less than 1280 mm - It is alleged that the goods were stuffed in seven containers, and in three containers weighing around 54.294 MTs Stainless Steel CR Coils having width less than 1280 mm , hence liable to Anti Dumping duty amounting to ₹ 49,14,756/- - N/N. 14 of 2010 dated 20.02.2010 read with N/N. 86/2011 dated 6.9.2011 - Confiscation - Penalty - HELD THAT:- The issue is no more res integra and settled by the judgment of Hon'ble Supreme Court in favor of Revenue in the case of COMMISSIONER OF CUSTOMS (EXPORT) VERSUS M/S. MASCOT INTERNATIONAL [2017 (7) TMI 276 - SUPREME COURT] setting aside the judgment of the Tribunal in this regard. Thus, the Stainless Steel CR Coils of 54.298 MT having width less than 1280 mm are liable to Anti Dumping duty of ₹ 49,14,756/- and the confirmation of the duty by the authorities below does not suffer from any infirmity. This is also not disputed by the Appellant during the course of hearing. Confiscation - Redemption fine - HELD THAT:- The adjudicating authority while confirming the demand of Anti Dumping duty directed confiscation of the goods observing that the goods are liable to anti dumping duty and there has been mis-declaration/non-declaration of goods in the respective Bills of Entry. The confiscation of the goods was directed under Section 111(d) and 111(o) of the Customs Act, 1962 and allowed redemption of the same on payment of fine of ₹ 4.00 lakhs. There is merit in the contention of the learned AR for the Revenue inasmuch as when the goods were imported, the appellant did not appropriately declare the width of the stainless steel CR coils in the Bills of Entry only in respect of 54.294MTs when the width of other coils having width more than 1280mm declared, resulting into nonpayment of Anti Dumping duty. After initiation of investigation, the Anti Dumping duty of ₹ 49,14,756/- has been deposited by them. Subsequently, the goods were provisionally released on execution bond and cash security. On their application, the Commissioner of Customs allowed re-export of the goods in May, 2014 and the goods were subsequently re-exported in September, 2014. Penalty on Shri Ketan R Jain - HELD THAT:- The Department could not bring out any evidence against personal involvement of Shri Ketan R Jain indicating that he has involved actively in non-payment of anti dumping duty by mis-declaring the width of the coil. On the contrary, he has signed the relevant import documents filed with Department in normal course. Accordingly, imposition of penalty on him is unwarranted and the same is accordingly set aside. There are no merit in the contention of the appellant in as much as the amount of Anti Dumping duty was paid during the course of investigation in February, 2014, which later resulted into issuance of show-cause notice in August, 2014 after completion of the investigation. The said show-cause notice was adjudicated by the Assistant Commissioner in 2017 and the appeal against the said order was finally decided by the learned Commissioner (Appeals) by order dated 19.09.2018.Consequent to the said Order the refund of anti dumping paid during investigation became due to them. Consequently, on their filing of refund claim on 26.11.2018, the Assistant Commissioner after scrutinizing the refund claim from all aspects including unjust enrichment etc., sanctioned the refund to the Appellant. Appeal allowed in part.
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