9911796707
TMI Blog2009 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Based on specific intelligence that M/s. Uplus Batteries Pvt. Ltd (UBPL) and its Managing Director Shri V.D. Padhye are importing Batteries of Chinese origin and mis-declaring the country of origin as Malaysia to evade anti dumping duty, their premises were searched and incriminating documents were seized therefrom including the documents relating to similar imports by M/s. Numeric Power Sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that there was no mitigating factor to allow total waiver of penalty. In addition to the duty liability of Rs. 32,51,880/- and interest liability of Rs. 9,73,277/-, the Hon ble Settlement Commission has also determined the penalty of Rs. 6 lakhs on the importers M/s. NPSL. 3. The present appeal has been filed by Shri V.D. Padhye, Managing Director of UBPL who has been penalized to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of Rs. 6,55,525/-. 5. Shri V.V. Hariharan, ld. JCDR appearing for the Department states that the appellant has no case to argue that the impugned goods are not chargeable to anti-dumping duty when the main importer has admitted the anti-dumping duty liability and has paid the same along with interest before seeking immunity from penalty and prosecution from the Hon ble Settlement Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perusal of the case records, we find that the main importer had admitted the anti-dumping duty liability before the Hon ble Settlement Commission and has paid the same after admitting the mis-declaration of country of origin. Under the circumstances, the version of the present appellant who is the indenting agent cannot be, prima facie, held to be correct that the impugned goods were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r total waiver of the pre-deposit of penalty imposed upon him. However, keeping in view the plea made by the ld. Counsel regarding the poor financial status of the appellant, we direct the appellant to pre-deposit 50% of the penalty i.e. Rs. 7,50,000/- (Rupees seven lakhs and fifty thousand only) within 8 weeks from today and report compliance on 4-1-2010. On such compliance, the balance amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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