TaxTMI 
TaxTMI 
2006 (7) TMI 567
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....t. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is for dispensation with the condition of pre-deposit of duty of Rs. 87,97,302/- confirmed against the appellants/applicants as anti-dumping duty and of Rs. 5,91,439/- confirmed as SAD. In addition, personal penalty of identical amount has been imposed under the provisions of Section 114A of the Customs Act, 1962.....
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....tandardisation Testing & Quality Certification Directorate, Government of India, Salt Lake City, Kolkata. On such test, PL Lamps were found to be compact fluorescent lamps attracting anti-dumping duty in terms of Notification No. 138/2002-Cus., dated 10-12-02, vide which the earlier provisional notification was made final with retrospective effect. 4. Based upon the above result, the proceed....
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.... sides, we prima-facie do not find favour with the appellants' pleas. The present proceedings relate to mis-declaration of the description of the goods. Whereas the appellants described the goods as P.L. lamps, the same, on test, was found to be fluorescent lamps without choke. Inasmuch as the goods were imported from China, they were leviable to anti-dumping duty. The misdeclaration o....