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2015 (11) TMI 887 - AT - CustomsLevy of anti dumping duty - clearance of Mulberry Raw Silk and declared the Grade as 4A - Provisional release of goods - Held that:- In terms of Notification No.106/2003 dt. 10.7.2003 anti-dumping duty is leviable on raw silk of any Grade 2A and below whereas the appellants imported and declared the goods as Raw Silk Goods Grade 4A. On receipt of the test report, the adjudicating authority after following the principles of natural justice rightly adjudicated the case and personal hearing was attended by the importer himself and he was aware of the test report and only pleaded for leniency. Therefore, we do not find any merit in the appellants contention that that they had not been provided with test report. Further appellants contention that quarantine certificate issued by Peoples of Republic of China should be accepted is not tenable as it is confirmed by the test report that the goods imported were found to be Grade-2A. Therefore the copy of bonafide of inspection certificate and quarantine certificate relied by the appellant is not valid. The adjudicating authority has rightly held that Anti dumping duty is chargeable and the appellants have misdeclared the goods as Grade 4A instead of 2A. The citations relied by the appellant are not applicable to the issue. Therefore, we do not find any infirmity in the adjudication order and the impugned order in so far as demand of ADD. As regards appellants' pleading for non-imposition of fine and penalty, we find that this Tribunal in a recent decision in the case of Silkone International Vs CC Chennai (2006 (6) TMI 406 - CESTAT, BANGALORE) clearly upheld anti dumping duty, however, set aside the fine and penalty as there is no provision for fine and penalty on ADD by following apex court judgement in the case of CCE Ahmedabad Vs Orient Fabrics Pvt. Ltd. -[2003 (11) TMI 75 - SUPREME COURT OF INDIA]. Accordingly, we waive fine and penalty. - Decided partly in favour of assessee.
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