https://www.taxtmi.com/caselaws?id=52305 The case involved importers misdeclaring the weight of Ferrite Magnets to evade anti-dumping duty. The Commissioner of Customs dropped the proceedings, stating the goods were not magnets but articles intended to become magnets after magnetization. The Revenue's appeal was rejected, upholding the Commissioner's order, while the appeals of the Importer and Trader were allowed by setting aside the impugned order. The Tribunal concluded that the goods were not subject to anti-dumping duty under Notification No. 103/99, and penalties imposed were not sustainable. en-us Fri, 31 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52305 The case involved importers misdeclaring the weight of Ferrite Magnets to evade anti-dumping duty. The Commissioner of Customs dropped the proceedings, stating the goods were not magnets but articles intended to become magnets after magnetization. The Revenue's appeal was rejected, upholding the Commissioner's order, while the appeals of the Importer and Trader were allowed by setting aside the impugned order. The Tribunal concluded that the goods were not subject to anti-dumping duty under Notification No. 103/99, and penalties imposed were not sustainable. Case-Laws Customs Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52305