9911796707
TMI Blog2015 (11) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962, on the appellant company and the director alleging evasion of Anti-Dumping Duty. 2. Brief facts are as under : 3. The appellant company is engaged in the import and trading of various pharmaceutical drugs including Ascorbic acid. The appellant imported Vitamin - C (ascorbic acid) and filed Bill of Entry dated 3-3-2015 through their CHA. The bill of entry was assessed by the Department on 4-3-2015 and the appellant paid the duty so assessed through e-payment. It is the case of the department that Anti-Dumping Duty was leviable for the goods during the relevant period and the appellant failed to pay the anti-dumping duty for the import. The goods were seized under Section 110 of Customs Act, 1962. Further that, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove that the failure to pay ADD was not due to any deliberate act to evade payment of duty. The goods were duly assessed and cleared by the proper officer without levy of Anti-Dumping Duty and the system of the Department also did not show any levy of such duty. This is evidenced from the check list of Bill of entry generated by the system. Therefore the appellant paid the duty online as assessed without levy of ADD as the system of the department did not show ADD under Compulsory Compliance Requirement (CCR) also. While paying the duty, the appellant was guided by the finalization of Bill of Entry by the appraising officer and there was no reason for the appellant to doubt the assessment so made. Thereafter the appellant was informed throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 67/2009, dated 16-6-2009 was followed by notification dated 11-6-2014 reviving/extending the period of imposing anti-dumping duty on vitamin C imported from China. He argued that the statement of the Director of the appellant company that he did not know the levy of anti-dumping duty on specified goods, Ascorbic Acid, is only an attempt to escape liability. 6. We have heard the rival submissions and perused the records. 7. Admittedly the appellant has paid the ADD along with interest and is now aggrieved by the confiscation of goods, imposition of redemption fine and penalties. The only question to be looked into is whether the failure to pay the ADD was due to any deliberate act to evade payment of duty. The ADD Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed by the appraiser without levy of anti-dumping duty. The appellant paid such duty as per this assessment and had no reason to doubt that any further duty was payable. On intimating that anti-dumping duty was also payable, the appellant has immediately made the payment of ADD, of not only of this consignment but also of the earlier consignment imported in January, 2015. He also paid the applicable interest. This immediate response of paying entire duty demand along with interest along with the fact that the bill of entry assessed by the appraising officer did not contain element of anti-dumping duty persuades us to hold that the failure on the part of the appellant was only a bona fide omission. Further, sub-Section (2) of Section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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