R I Trading Co. Vs Commissioner of Customs (Import) Inland Container Depot (CESTAT Delhi)
CESTAT Delhi held that goods are liable for confiscation u/s. 111(m) of the Customs Act 1962 since goods are mis-declared with intention to evade imposition of anti-dumping duty under notification no. 51/2012-CUS(ADD) dated 03.12.2012. Further, penalty also imposed u/s. 114(A) of the Customs Act.
Facts- Based on a specific intelligence regarding evasion of Anti-Dumping Duty by mis-declaration, the consignments imported by the Appellant were examined by SIIB, TKD Import. The goods were declared as “P.S. Printing Plates (Photosensitive Printing Plate)” under CTH 84425010 imported from China. During examination on 03.11.2015, the goods were found to be 75000 pieces of Aluminum Printing Plates having one side blue in colour and other side natural aluminum colour. Representative samples were drawn on the spot for further investigations and sealed with Customs Seal. The impugned goods were assessed provisionally and allowed to be released on Test Bond of bond value of Rs. 48,83,463/-.
Based on Test Report, it appeared that the impugned goods were Compute to Conventional Plate (CTCP) Printing Plates and thus, as per Notification No. 51/2012- CUS (ADD) dated 13.12.2012, Anti Dumping Duty was leviable on Digital Offset Printing Plate of specification Violet/ Thermal/ CTCP imported from China under Tariff Heading 8442.
