2009 (10) TMI 780

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.... V.V. Hariharan, JCDR, for the Respondent. 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 incl....

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....ement Commission found it to be a fit 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....

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....appellant is not financially sound as his 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....

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.... with the sole purpose of evading anti-dumping 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 age....