https://www.taxtmi.com/caselaws?id=753354 CESTAT New Delhi upheld the Principal Commissioner's decision to club consignments imported by two entities through separate Bills of Entry to evade anti-dumping duty on calculators. The tribunal found that both importers used the same supplier and invoice numbers, with calculator parts stored in one importer's warehouse, indicating an intent to assemble complete calculators. The PCB assembly with display and button cell provided essential character of finished calculators under Interpretative Rule 2(a). CESTAT confirmed undervaluation of DVB remotes and LED diodes based on email evidence showing higher actual transaction values. Differential duty, confiscation under section 111(m), and penalties under sections 112 and 114A were upheld for duty evasion and misclassification. All appeals dismissed. en-us Mon, 27 May 2024 00:00:00 +0530 Fri, 31 May 2024 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753354 CESTAT New Delhi upheld the Principal Commissioner's decision to club consignments imported by two entities through separate Bills of Entry to evade anti-dumping duty on calculators. The tribunal found that both importers used the same supplier and invoice numbers, with calculator parts stored in one importer's warehouse, indicating an intent to assemble complete calculators. The PCB assembly with display and button cell provided essential character of finished calculators under Interpretative Rule 2(a). CESTAT confirmed undervaluation of DVB remotes and LED diodes based on email evidence showing higher actual transaction values. Differential duty, confiscation under section 111(m), and penalties under sections 112 and 114A were upheld for duty evasion and misclassification. All appeals dismissed. Case-Laws Customs Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753354