Goods mis-declared to evade anti-dumping duty is liable for confiscation: CESTAT Delhi

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...