2016 (10) TMI 1164

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....an, Advocate, for the Appellant. Shri M.K. Sarangi, Joint Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These appeals are directed against Order-in-Original No. 17/2005-Commr., dated 27-10-2005 passed by Commissioner of Customs, Goa. 2. Since all the four appeals and the cross objections raise the same question of law and on the same set ....

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....s to show the country of origin to be Taiwan instead of China. On completion of adjudication proceedings, demand of anti-dumping duty was confirmed from Prithvi Granites whose appeals before the Tribunal was dismissed for non-compliance. The appellant herein were penalized under the provisions of Section 112(b) on the findings that they have abated the imports of tiles with an intention to evade a....

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....y Films Ltd. - 2014 (302) E.L.T. 359 (Bom.) and wherein it was held that penalty cannot be imposed merely because of retrospective amendment of a Section. 6. Learned DR on the other hand would submit that decision of the Hon'ble Bombay High Court in the case of Supreme Woollen Mills Ltd. - 2014 (300) E.L.T. 237 (Bom.) held that penalty imposable under retrospective amendment will be applic....

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....erent country of origin, they could have noticed that there was a gap between the master bill of lading and the house bill of lading and should have brought to the notice of importer or authorities. The appellant, M/s. Dixons Cargo and Consolidators Pvt. Ltd. by virtue of an agent M/s. Tri-link Logistics are in the same footing as of such Tri-link Logistics, who are their principals and hence, the....