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

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.