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CESTAT NEW DELHI upheld the clubbing of consignments imported by Banke Bihari and Zippo Mobiles to avoid anti-dumping duty. Banke Bihari imported calculator parts to assemble them, triggering duty liability u/s 28(4) & 28(8) of Customs Act. Undervaluation of DVB remotes and diodes was confirmed, applying rule 12 of Valuation Rules. Differential duty was imposed due to undervaluation. Goods were confiscated u/s 111(m) and penalties imposed u/s 112 & 114A for misclassification and submitting false invoices. Appeals were dismissed, affirming the Principal Commissioner's decisions.
CESTAT NEW DELHI upheld the clubbing of consignments imported by Banke Bihari and Zippo Mobiles to avoid anti-dumping duty. Banke Bihari imported calculator parts to assemble them, triggering duty liability u/s 28(4) & 28(8) of Customs Act. Undervaluation of DVB remotes and diodes was confirmed, applying rule 12 of Valuation Rules. Differential duty was imposed due to undervaluation. Goods were confiscated u/s 111(m) and penalties imposed u/s 112 & 114A for misclassification and submitting false invoices. Appeals were dismissed, affirming the Principal Commissioner's decisions.
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