2005 (4) TMI 420

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..... The consignment was weighed and was found to be of 41 MTs as against the declared wt. of 30.25 MTs. The goods thereupon were seized. The Chemical Examiner who examined the goods opined that the seized goods do not consist of 'Magnets'. Duty including anti-dumping duty was however paid as if the consignment was of Hard Ring Ferrite Magnets. The officers thereupon took up investigation of the past imports made by the same importer. Such investigation revealed that in the past the importer cleared 7 consignments. An attempt was made to ascertain the actual weight of those consignments. The assumption is that if a person has committed an irregularity and is caught he must have done it in the past as well. In the impugned order the Commissioner .....

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.....     (A) (B) (C) (D) (E)   1. 36x18x8 28.10   28 29.23 30.5 28 2. 45x22x8       46.47 48.4 48 3. 45x22x9       52.28 54.5 52 4. 53x24x9         78.9 75 5. 53x24x10         87.7 83 6. 53x24x11 93.10 930.20 92 92.20 96.5 92 7. 72x38x15   232.40   234.67 24.5 232 8. 90x50x15   317.20   316.66   316 9. 90x36x17 400.30 441.60 408 452.00   400 10. 100x60x20   501.00   482.53   501 11. 120x60x20 841.90 834.30 842 841.28   834 12. 156x56x20           1300 As regards size 156x56x20 (Sr. No. 12 above .....

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..... The implication is that only Hard Ring Ferrite Magnets attract anti-dumping duty according to the anti-dumping notification. But the importer paid anti-dumping duty while seeking clearance of the goods covered under the said Bills of Entry. The Commissioner in the impugned order therefore drops the charges in respect of 4,40,000 pcs. of Hard Ring Ferrite Magnets imported under the said bill of entry with consequential relief if any. He however held that in the previous seven consignments Hard Ring Ferrite Magnets were imported and since no test was conducted to ascertain whether those consignments were really HRFMs, they should be construed to be so because the importer had declared them to be so. Chemical analysis of goods imported under B .....

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