9911796707
TMI Blog2002 (9) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... P) Ltd. and M/s. Shiwalya Trading Coprn. have filed the captioned two appeals being aggrieved by the orders passed by the ld. Commissioner confirming demands for duty as also penalties imposed. Since the issue in both the appeals is the same, they were heard together and are being disposed of by this common order. 2.The facts of the case in brief are that the appellants imported certain consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs clarifying that for purpose of calculating CVD anti-dumping duty need not be included in the price. He, therefore, submitted that this also shall need re-calculation of duty and a refund claim may arise on this account also. Ld. Counsel also submitted that since the imported goods are now considered to be of Thai origin, the value of the goods shall have to be redetermined as the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. He, therefore, prayed that imposition of penalty may be set aside. 6.Shri Atul Dikshit, ld. DR submits that in so far as the recalculation of duty on account of the final anti-dumping duty being less than the provisional and on account of calculating the CVD in terms of Board's circular and in regard to value of goods of Thai origin being lower, he reiterates the findings of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instance of the Thai supplier but it can be only on the instructions issued by the Indian importer. Ld. DR submits that therefore, a penalty was warranted inasmuch as the entire manipulation was done with the intent to evade payment of duty. He, therefore, prayed that no case is made out for setting aside the imposition of penalty. 9.We have heard the submissions of both the sides. We note in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him that when the goods are not available for confiscation, redemption fine cannot be imposed. Hence, the order imposing redemption fine is set aside. 11.In so far as imposition of penalty is concerned, we find that there was force in the arguments of the ld. DR and therefore, penalty was imposable. However, in the instant case, penalty should be decided after recalculating the duty by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
