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CESTAT upheld the Commissioner's order exempting 19 pallets from anti-dumping duty as their Chinese/Taiwanese origin was not proved. While misdeclaration was established for enhancing value and imposing penalty, the burden to prove Taiwanese origin for remaining pallets could not be shifted to the importer solely based on allegations in the show cause notice. As the consignment emanated from a third country, UAE, the 19 unmarked pallets could not be presumed as of Taiwanese origin without evidence. The consequences of misdeclaration cannot extend to reversing statutory rules of evidence beyond valuation and limitation period.
CESTAT upheld the Commissioner's order exempting 19 pallets from anti-dumping duty as their Chinese/Taiwanese origin was not proved. While misdeclaration was established for enhancing value and imposing penalty, the burden to prove Taiwanese origin for remaining pallets could not be shifted to the importer solely based on allegations in the show cause notice. As the consignment emanated from a third country, UAE, the 19 unmarked pallets could not be presumed as of Taiwanese origin without evidence. The consequences of misdeclaration cannot extend to reversing statutory rules of evidence beyond valuation and limitation period.
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