Appellants' Scheme to Evade Anti-Dumping Duties by Splitting CFL Consignments Deemed Fraudulent.

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....Levy of anti dumping duty - the appellants intended to import complete CFL and they deliberately played a subterfuge to split the consignments and importing them under different consignments or through different ports. Such action on the part of the appellants is a fraud perpetrated on the exchequer - AT....