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TMI Blog2015 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... may be said that the value mis-declared related to mis-declared goods. Once such fraud is detected the goods render to be confiscated being smuggled goods under section 2 (39) of Customs Act 1962. Accordingly appellant looses all right to take plea to legalize the illegality. Therefore, we do not disturb the enhanced value arrived at by Revenue. This is in relation to Customs duty. - Decided again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as higher than definitive duty, in that case refund arises and becomes payable in accordance with provisions contained in Customs Act, 1962. This resolves the controversy as to the applicability of the rate of anti-dumping duty. Ld. Authority shall appropriately calculate the duty taking the provisional notification into consideration and ascertain whether such calculation gets amended by the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of the Notification, since anti dumping duty is in addition to customs duty and both the duties are independent of each other without being substitute of each other. There should be no confusion in interpreting the Finance Department s Notification for calculating the anti dumping duty since basis of the anti dumping duty levy is prescribed. 4. The fourth count of argument of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to 25% of the levy of the customs duty, subject to fulfillment of the condition that the demand become payable within 30 days of crystallisation thereof, the appellant shall avail such opportunity following judicial discipline. (Ld. D.R. says that appellant has deposited penalty and interest on 30.05.2001 since duty was deposited before the issue of show cause notice) It such deposit is made, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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