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2022 (5) TMI 28 - CESTAT MUMBAIReclassification of goods and re-determination of the value - vessel URU BHU, V.W053 - imposition of anti-dumping duty - confiscation of goods - imposition of redemption fine - HELD THAT:- The appellant in this case had declared the country of origin as Malaysia, as against the actual country of origin as Europe. Thus, in this regard, mis-declaration is evident and the declared value is liable for rejection in terms of Rule 12 of the CVR, 2007. It is an admitted fact on record that the Bills of Entry were filed on 21/12/2009, much after the date of issuance of the Notification No. 38/2009-Cus. dated 22/04/2009, in imposing the anti-dumping duty. Hence, the stand taken by the appellants that such duty cannot be levied on the appellant is factually incorrect. It is also a fact on record that the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had ever been sought by the person in-charge of the vessel, before filing the B/Es by the appellants. Since there is incorrect mention of dutiable goods in the IGM, the same are liable for confiscation in terms of Section 111(f) of the Customs Act, 1962. Since, the appellants herein have not submitted any plausible evidence or records to prove the case otherwise, the impugned order passed by the appellate authority cannot be interfered with at this juncture - Appeal dismissed - decided against appellant.
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