TMI Blog2014 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... goods at rate of difference between landed value and reference of price – Respondent ought to have declared imported goods as ‘Cable Ties’, inasmuch as goods, ‘Cable Ties’ were specifically mentioned under Notification – Evident from records that, at no material time, assessee had disclosed that imported goods were ‘Cable Ties’ and therefore, no force in contention that there was no misdeclaration or suppression on their part – Impugned order set aside – Decided in favour of revenue. - C/A/500/2009 - Final Order No. A/75440/Kol/2014 - Dated:- 14-7-2014 - Dr. D.M. Misra, Member (J) and Dr. I.P. Lal, Member (T) Shri S.P. Pal, AR (Appraiser), for the Appellant. Shri K.P. Dey, Advocate Shankar Chatterjee, Consultant, for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has filed the present appeal against the said order of the ld. Commissioner (Appeals), to this Forum. 3. The ld. AR for the Revenue reiterated the Grounds of Appeal. He submitted that while setting aside the confiscation and imposition of penalty, the ld. Commissioner (Appeals) observed that these Cable Ties were used to tie the plastic bags containing the sold-out materials in them. These Cable Ties once affixed cannot allow the plastic bags to be opened without cutting the Cable Ties . He submits that the ld. Commissioner (Appeals) observed that in the present case, the contract for sale was entered into between the importer and the seller, vide Proforma dated 18-9-2008, i.e. much before the levy of Anti-Dumping Duty. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration on the part of the assessee/respondent to evade the said duty. In this regard, we find that the Notification No. 118/2008-Cus., dated 31-10-2008 provided for imposition of Anti-Dumping Duty on the goods i.e. Cable Ties , imported from Taiwan. In the present case, the goods were imported from Taiwan by M/s. Foxer Computer and Technology Company Ltd., and therefore, the Anti-Dumping Duty is liable to be charged on the said goods at the rate of the difference between the landed value and the reference of the price i.e. ₹ 278.14 per Kg. in this case. As regards the contention of the respondent that the imported goods were used for packing purpose and therefore, there was no misdeclaration on their part, we notice that in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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