2009 (10) TMI 780

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....espondent. ORDER Heard both sides. 2. Based on specific intelligence that M/s. Uplus Batteries Pvt. Ltd (UBPL) and its Managing Director Shri V.D. Padhye are importing Batteries of Chinese origin and mis-declaring the country of origin as Malaysia to evade anti dumping duty, their premises were searched and incriminating documents were seized therefrom including the documents relating to simila....

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....case for imposition of penalty stating that there was no mitigating factor to allow total waiver of penalty. In addition to the duty liability of Rs. 32,51,880/- and interest liability of Rs. 9,73,277/-, the Hon'ble Settlement Commission has also determined the penalty of Rs. 6 lakhs on the importers M/s. NPSL. 3. The present appeal has been filed by Shri V.D. Padhye, Managing Director of UBPL wh....

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....Income tax return shows only an income of Rs. 6,55,525/-. 5. Shri V.V. Hariharan, ld. JCDR appearing for the Department states that the appellant has no case to argue that the impugned goods are not chargeable to anti-dumping duty when the main importer has admitted the anti-dumping duty liability and has paid the same along with interest before seeking immunity from penalty and prosecution from ....

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....ng duty. 6. After hearing both sides and perusal of the case records, we find that the main importer had admitted the anti-dumping duty liability before the Hon'ble Settlement Commission and has paid the same after admitting the mis-declaration of country of origin. Under the circumstances, the version of the present appellant who is the indenting agent cannot be, prima facie, held to be correct ....