https://www.taxtmi.com/caselaws?id=54796 Misdeclaration of quantity and value was upheld on the basis of statements under Section 108, examination results and comparative quantities, but the last consignment was directed to be re-assessed at US $ 6.5 per sq. metre with consequential duty recomputation. Final anti-dumping duty could not be applied retrospectively for imports made after the provisional duty regime had lapsed, so that demand was set aside. Penalties were reduced rather than annulled for the importer and the individual participant, while the Customs House Agent's penalty was set aside for lack of conscious involvement. The redemption-fine issue was remanded, and the challenge to non-imposition of penalty on departmental officers was rejected for want of notice. en-us Wed, 07 Dec 2005 00:00:00 +0530 Tue, 09 Apr 2024 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54796 Misdeclaration of quantity and value was upheld on the basis of statements under Section 108, examination results and comparative quantities, but the last consignment was directed to be re-assessed at US $ 6.5 per sq. metre with consequential duty recomputation. Final anti-dumping duty could not be applied retrospectively for imports made after the provisional duty regime had lapsed, so that demand was set aside. Penalties were reduced rather than annulled for the importer and the individual participant, while the Customs House Agent's penalty was set aside for lack of conscious involvement. The redemption-fine issue was remanded, and the challenge to non-imposition of penalty on departmental officers was rejected for want of notice. Case-Laws Customs Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54796