2002 (9) TMI 145 - AT - Customs

Summary

Issues involved:
The issues involved in this case include the payment of anti-dumping duty on imported goods, the recalculation of duty, the imposition of redemption fine, and the imposition of penalty for duty evasion.

Payment of Anti-dumping Duty and Recalculation of Duty:
The appellants imported goods declared to be of Taiwanese origin, but later investigations revealed they were of Thai origin attracting anti-dumping duty. The appellants paid the duty and a penalty. The appellant's counsel argued for recalculation of duty due to a reduction in the anti-dumping duty and the exclusion of anti-dumping duty from the price calculation. The tribunal noted the need for duty recalculation based on these factors.

Imposition of Redemption Fine:
The appellant's counsel cited Supreme Court judgments stating that redemption fine cannot be imposed if goods are not available for confiscation. The tribunal agreed with this argument and set aside the order imposing the redemption fine.

Imposition of Penalty:
The appellant's counsel contended that there was no intent to evade duty, attributing any mistakes to the supplier. The Departmental Representative argued that the appellant switched the origin of goods to evade duty, justifying the penalty. The tribunal found merit in the Departmental Representative's arguments but decided that the penalty should be determined after duty recalculation, not exceeding 25% of the penalty already paid.

Conclusion:
The tribunal ordered a recalculation of duty and potential refund, set aside the redemption fine, and remanded the case for the Commissioner to determine the penalty after recalculating the duty, with a cap of 25% of the penalty already paid.