Misdeclared imports of aluminum printing plates liable for confiscation and anti-dumping duty evasion penalty.

The CESTAT confirmed that the appellant misdeclared imported goods as "P.S. Printing Plates" to avoid anti-dumping duties, despite a test report proving they were actually aluminum printing plates with color treatment. The appellant's objections to the test report's validity and delays were dismissed. The goods were deemed liable for confiscation under section 111(m), and the appellant was ordered to pay the evaded anti-dumping duty of Rs. 44,15,360/- along with an equivalent penalty under section 114A. The appeal was dismissed. .....

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