TMI Blog2016 (1) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 111(d) and 111(m) of the Customs Act. Ld. Counsel prayed for reduction in fine. He has not been able to inform the Bench as what is margin of profit to enable us to determine appropriate amount of fine and penalty. At the same time, we do find that invoices accompanying the tiles described the same as Ceramic Tiles. - Delay in search conducted by the Custom is difficult to compreh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) : For the Respondent ORDER Per : P.S. Pruthi The appellant imported goods vide Bill of Entry No. 367615 dated 25/6/2003 declaring them as Ceramic Floor Tiles. In terms of Notification No. 73/2003-Cus dated 1/5/2003 vitrified tiles attracted anti-dumping at US$ 8.28 per sq. mtr. On testing by Dy. Chief Chemist, the goods were found to be vitrified tiles. Thereafter the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for confiscation in terms of Section 111(d) for contravention of Section 11 read with Notification 1/64 and in terms of Section 111(m) for contravention of Section 46 of the Customs Act. In Adjudication the Commissioner upheld the confiscation and imposed fine of ₹ 6 lakhs in lieu of confiscation. He also imposed penalty of ₹ 2 lakhs under Section 112(a). An amount of ₹ 51,59,54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out to be vitrified tiles. Therefore it is apparent that they mis-declared the tiles as Ceramic tiles which could have resulted in huge loss of anti dumping duty, therefore the goods are liable to confiscation under Section 111(d) and 111(m) of the Customs Act. Ld. Counsel prayed for reduction in fine. He has not been able to inform the Bench as what is margin of profit to enable us to determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 is also referred to in the adjudication order which is letter from the supplier for which he expressed his willingness to take back the goods supplied to the importer. 6. In the circumstances and facts that anti-dumping duty was paid before issuance of show cause notice it would meet ends of justice if the redemption fine and penalty are reduced. Accordingly, we order that that the redempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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