TaxTMI 
TaxTMI 
2017 (9) TMI 594
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....claring the goods as "Baby watch, watch modules, ladies watch, wall clock, incomplete calculators, and some accessories (PCB, solar dummy + patti, LED bulb) declaring the assessable value amounting to Rs. 9,16,364/-. 3. On the basis of specific intelligence received from Directorate of Revenue Intelligence, the container was examined by the customs officers on 30.04.2016 and found that goods imported were unbranded and generic in nature. It was noticed during examination that the list of imported goods did not fully tally both in respect of description as well as total quantity in respect of many items declared in the Bill of Entry. Further, it was noticed that the goods declared as incomplete calculators were in fact complete calculators ....
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.... of customs duty, anti dumping duty on the enhanced value. Penalty equal to duty was also imposed. Confiscated goods were also allowed to be redeemed on payment of fine and penalty. Penalty was imposed under section 114 equal to duty as well as under section 114 AA of the Customs Act 1962. Aggrieved by the impugned order, present appeal has been filed. 6. With the above background, we have heard Shri S.N. Panda, Advocate for the appellant and Shri R.K. Manjhi, DR for the respondent. 7. The impugned order has been challenged mainly on the following grounds: i) The appellant has imported parts and accessories of calculators in SKD condition. Since the imported goods were not complete calculators, levy of anti dumping duty is not justified.....
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.... the goods ordered by the adjudicating authority in terms of the section 11 ibid. 12. The second issue for decision before us is whether anti dumping duty is liable to be levied on the electronic calculators imported from China in terms of notification no.24/15-Cus (ADD) dated 29.05.2015. The above notification imposed anti dumping duty at the rate of US$ 1.22 per piece on electronic calculators imported from China. When the goods were examined, it was found that various parts and accessories of calculators have been imported which can be easily assembled to make calculators. However, it is not in dispute that the calculators will become functional only by addition of a few more components such as Diode and connecting wire, etc. Even if th....