The CESTAT upheld the findings that the appellant misdeclared ...

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

January 8, 2025

Case Laws     Customs     AT

The CESTAT upheld the findings that the appellant misdeclared the imported goods as "P.S. Printing Plates" to evade anti-dumping duty, when the test report from M/s. Don Bosco proved they were actually Aluminum Printing Plates having color treatment on one side. The appellant's challenges to the test report's reliability and delay were rejected. The goods were held liable for confiscation u/s 111(m), and the appellant was liable to pay the evaded anti-dumping duty of Rs. 44,15,360/- along with an equal penalty u/s 114A. The appeal was dismissed.

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