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TMI Blog2014 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly assessed to duty on 2nd check basis and the Bill of Entry was marked for examination at the docks. Subsequently, the Dock Officers, on examination of the goods, found that the imported goods were actually not packing materials, but 'Cable Ties', which attract Anti-Dumping Duty in terms of Notification No. 118/2008-Cus., dated 31-10-2008. A show cause notice was issued to the assessee for misdeclaration of goods, proposing confiscation and penalty. After considering the submissions made by the assessee, the ld. Joint Commissioner of Customs confiscated the impugned goods valued at Rs. 9,84,970.35 and gave an option to the importer to redeem the goods on payment of Redemption Fine of Rs. 2,46,242/-. He imposed a penalty of Rs. 98, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-2008, and the importer had filed the Bill of Entry on 15-12-2008. Thus, by declaring the import goods as packing materials instead of 'Cable Ties', the appellant mis-declared the correct description of the imported goods with intent to evade duty. As the impugned Bill of Entry was filed after the Anti-Dumping Duty was imposed on the 'Cable Ties', this clearly shows that the importer was well aware of the imposition of the said Anti-Dumping Duty on the subject imported goods. However, the importer tried to hide/suppress the description of the goods, which amounts to misdeclaration to evade Anti-Dumping Duty. 4. The assessee/respondent has filed a Memorandum of Cross Objection. They have submitted that for classification of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' were specifically mentioned under SI. No. 3 of the impugned Notification. The goods were assessed on the declaration made by the assessee and only during examination, the Department found that the said goods were 'Cable Ties', which attract Anti-Dumping Duty. It is evident from records that, at no material time, whether through filing of the bill of entry, assessment of the bill of entry or during the examination, the assessee had disclosed it to the Department that the imported goods were 'Cable Ties' and therefore, we do not find any force in the contention of the respondent that there was no misdeclaration or suppression on their part. 6. In view of the facts and circumstances of the case as stated above, we set aside the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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