https://www.taxtmi.com/caselaws?id=198465 The Tribunal upheld penalties under Section 112(b) of the Customs Act, 1962 against appellants for evasion of anti-dumping duty by misrepresenting the country of origin as Taiwan instead of China. Penalties were reduced for some appellants but upheld for others. Precedents were cited both for and against retrospective imposition of penalties, with the Tribunal ultimately finding discrepancies in documents and upholding penalties for failure to address inconsistencies. Appeals by some appellants were dismissed, and penalties were maintained. The decision was pronounced on 21-10-2016. en-us Fri, 21 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198465 The Tribunal upheld penalties under Section 112(b) of the Customs Act, 1962 against appellants for evasion of anti-dumping duty by misrepresenting the country of origin as Taiwan instead of China. Penalties were reduced for some appellants but upheld for others. Precedents were cited both for and against retrospective imposition of penalties, with the Tribunal ultimately finding discrepancies in documents and upholding penalties for failure to address inconsistencies. Appeals by some appellants were dismissed, and penalties were maintained. The decision was pronounced on 21-10-2016. Case-Laws Customs Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198465