https://www.taxtmi.com/caselaws?id=347837 Incomplete parts and accessories in semi-knock down condition were not treated as functional electronic calculators, so a notification imposing anti-dumping duty on electronic calculators imported from China did not apply and the duty demand was set aside. Misdeclaration in description and quantity justified re-determination of assessable value under the Customs Valuation Rules on the basis of similar imported goods and market enquiry; the enhanced valuation was sustained because it had been admitted in the proprietor's statement. Consequential confiscation, redemption fine, and penalty under section 114A were maintained, while penalty under section 114AA was set aside. en-us Thu, 20 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347837 Incomplete parts and accessories in semi-knock down condition were not treated as functional electronic calculators, so a notification imposing anti-dumping duty on electronic calculators imported from China did not apply and the duty demand was set aside. Misdeclaration in description and quantity justified re-determination of assessable value under the Customs Valuation Rules on the basis of similar imported goods and market enquiry; the enhanced valuation was sustained because it had been admitted in the proprietor's statement. Consequential confiscation, redemption fine, and penalty under section 114A were maintained, while penalty under section 114AA was set aside. Case-Laws Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347837