2006 (5) TMI 387

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....ellant. Dr. I. Marianna, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. It transpires that this appeal can be decided at this stage itself after waiver of pre-deposit. Therefore the appeal is taken up for disposal. 2. Certain imports were made by M/s. Zodiac Trading Company. Allegations of undervaluing the goods to evade Customs duty were made ....

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....ina, it also appeared that there was a short levy of not only anti dumping duty but special additional duty (SAD) also, this notice was issued to the importers as well as the CHA the present appellant, proposing again the reconfiscation of the goods under Section 111(m) once again and recovery of anti-dumping duty and SAD duty along with interest and penalties. Penalty of Rs. One lakh was arrived ....