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CESTAT affirmed that the imported consignments were classifiable as ascorbic acid (CTH 2936.27) attracting anti-dumping duty and that live consignments mis-declared as ascorbyl polyphosphate were correctly found liable for confiscation under the Customs Act. For past consignments, the Tribunal held that mis-declaration was not conclusively established in absence of testing or supplier/buyer corroboration, so exemption entitlement and duty liability could not be presumed solely from COO certificates or appearance. Personal penalties against the company's officers were quashed for lack of proof of their directing role; the penalty under section 114A against the company was set aside for failure to establish willful misstatement. Parties are entitled to consequential relief after adjustment of dues.
CESTAT affirmed that the imported consignments were classifiable as ascorbic acid (CTH 2936.27) attracting anti-dumping duty and that live consignments mis-declared as ascorbyl polyphosphate were correctly found liable for confiscation under the Customs Act. For past consignments, the Tribunal held that mis-declaration was not conclusively established in absence of testing or supplier/buyer corroboration, so exemption entitlement and duty liability could not be presumed solely from COO certificates or appearance. Personal penalties against the company's officers were quashed for lack of proof of their directing role; the penalty under section 114A against the company was set aside for failure to establish willful misstatement. Parties are entitled to consequential relief after adjustment of dues.
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