2009 (1) TMI 582

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....i N.J. Kumaresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein filed a bill of entry dated 29-4-2004 (DEPB) for clearance of 'Mulberry Raw Silk 20/22 DN' of Chinese origin declaring the same to be of 3A Grade, based upon CIQ Certificates attached with the invoices. As per Notification No. 106/2003-Cus., dated 10-7-2003, as amended by Notif....

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....oard vide its test report dated 25-5-2004 reiterated that the sample tested was Mulberry Raw Silk of 2A Grade and on this basis the imported goods were held to be leviable to anti-dumping duty and since the importers had misdeclared the grade of Mulberry Raw Silk with intention to evade levy of such duty, the goods also appeared liable for confiscation under Section 111(m) of the Customs Act, 1962....