Self-assessment of Anti Dumping Duty requires importers and CHAs to declare leviability; non-declaration invites penal consequences. Importers and Customs House Agents must correctly declare the leviability of Anti-Dumping Duty when filing Bills of Entry under the self-assessment regime; incorrect or omitted declaration discovered during examination or audit will attract penal action under the Customs Act and related provisions.
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Provisions expressly mentioned in the judgment/order text.
Self-assessment of Anti Dumping Duty requires importers and CHAs to declare leviability; non-declaration invites penal consequences.
Importers and Customs House Agents must correctly declare the leviability of Anti-Dumping Duty when filing Bills of Entry under the self-assessment regime; incorrect or omitted declaration discovered during examination or audit will attract penal action under the Customs Act and related provisions.
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