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Subham Enterprises Versus Commissioner of Customs, Chennai

Levy 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 att .....

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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 Tribuna .....

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1447/2015 - Dated:- 16-10-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Appellant : Shri M.A. Mudimannan, Advocate For the Respondent : Shri Kailash Chandra Jena, ADC (AR) ORDER Per R. Periasami The present appeal is arising out of Commissioner (Appeals) order. The issue relates to anti-dumping duty on the Mulberry Raw Silk imported from China. Appellants filed Bill of Entry No.510956 dt. 17.7.2003 for clearance of Mulberry Raw Silk and declared the .....

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ample is of 2A grade. As per Notification 106/03-Cus. dt. 10.7.2003, the import of Mulberry Raw Silk of Grade 2A or below 2A attracts NIL rate of duty. The importer vide their letter dt.21.10.2003 requested to adjudicate the case and requested for waiver of SCN. The importer Shri Rakesh attended the personal hearing and pleaded for lenient view. Accordingly, the adjudicating authority confiscated the goods but allowed the goods for redemption on payment of RF of ₹ 1 lakh and also demanded .....

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the Peoples Republic of China accompanying the imported goods wherein it was certified by the supplier country as Grade 4A. He also drew attention to policy circular No.4(RE-2000)/1997-2002 dt. 7.4.2000 wherein it was clarified that all grade certificates issued by the Peoples Republic of China after 1.1.2000 shall be deemed to be valid in terms of Licensing Note No.2 to Chapter 50 of ITC (HS) Classification for import of Mulberry Raw Silk. He also relied letter dt. 3.4.2003 issued by ADGFT, Kar .....

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o evade payment as the goods were declared as per the invoice and packing list the goods are not liable for confiscation and not liable for penalty. He relied on the following citations :- (1) Ruchi Infrastructure Ltd. Vs CC Visakhapatnam- 2004 (168) ELT 49 (Tri.-Bang.) (2) Asha Enterprises Vs CC (Seaport) Chennai -2008 (230) ELT 461 (Tri.-Chennai) (3) Silkone International Vs CC Chennai-2007 (208) ELT 271(Tri.- Bang.) (4) Ruchi Soya Industries Ltd. Vs CC Bangalore - 2015 (323) ELT 189 (Tri.-Ban .....

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aded for leniency. The adjudicating authority had rightly confiscated the goods and imposed fine and penalty. He submits that citations relied by the appellants are not relevant to the issue. 4. After hearing both sides, we find that the adjudicating authority has allowed provisional release of the goods declared as "Mulberry Raw Silk Grade-4A" imported from China under above Bill of Entry pending Test Report. The test report of Central Silk Research Institute (CSRI) Bangalore revealed .....

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