Goods Mis-declared to Evade Anti-Dumping Duties Confiscated as Smuggled u/s 2(39) of Customs Act 1962.

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....Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled goods under section 2 (39) of Customs Act 1962 - AT....