https://www.taxtmi.com/caselaws?id=753593 Imported goods were held to fall within pre-sensitized positive offset aluminum plates rather than digital offset printing plates, because the evidence did not show that the image was created by digital means and the test and inspection material supported the importer's classification. On that basis, the goods were treated as assessable under Notification No. 25/2014-Customs (ADD). Misdeclaration of Taiwan as the country of origin was nevertheless found to be deliberate, since the goods were in fact of Chinese origin and the declaration was used to evade higher anti-dumping duty. Confiscation and penalty were upheld, but the duty and consequential penalties were directed to be recalculated on the correct notification basis. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753593 Imported goods were held to fall within pre-sensitized positive offset aluminum plates rather than digital offset printing plates, because the evidence did not show that the image was created by digital means and the test and inspection material supported the importer's classification. On that basis, the goods were treated as assessable under Notification No. 25/2014-Customs (ADD). Misdeclaration of Taiwan as the country of origin was nevertheless found to be deliberate, since the goods were in fact of Chinese origin and the declaration was used to evade higher anti-dumping duty. Confiscation and penalty were upheld, but the duty and consequential penalties were directed to be recalculated on the correct notification basis. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753593