https://www.taxtmi.com/caselaws?id=240173 The customs notifications on anti-dumping duty were construed by reference to their scope and the tolerance clause. A (+) 30 mm tolerance was treated as applying only where consignments were actually within the 1250 mm ceiling but were declared marginally above it, to prevent circumvention of the levy. Goods found to be more than 1250 mm wide were held to fall outside the notified product coverage, so anti-dumping duty was not payable. As duty was not attracted, the alleged misdeclaration could not sustain confiscation, redemption fine or penalties, which were set aside. en-us Wed, 17 Jul 2013 00:00:00 +0530 Fri, 07 Feb 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240173 The customs notifications on anti-dumping duty were construed by reference to their scope and the tolerance clause. A (+) 30 mm tolerance was treated as applying only where consignments were actually within the 1250 mm ceiling but were declared marginally above it, to prevent circumvention of the levy. Goods found to be more than 1250 mm wide were held to fall outside the notified product coverage, so anti-dumping duty was not payable. As duty was not attracted, the alleged misdeclaration could not sustain confiscation, redemption fine or penalties, which were set aside. Case-Laws Customs Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240173