2018 (6) TMI 264

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....e has filed an appeal for revision of quantum of penalty under Section 114A of the Customs Act. 2. The appellant-assessee had imported certain material declaring the same as 'hot rolled'. The goods were cleared from Customs and were stored in a warehouse at Navi Mumbai. On receipt of intelligence, SIIB (Export) visited the warehouse at which the goods were stored and tested the material. It was found that six consignments out of the imported material were "cold rolled" stainless steel as against declaration of "hot rolled". Cold rolled material attracts anti-dumping duty of US$ 445.65 per MT in terms of Notification No.99/2005 dated 25.11.2005. Cold rolled steel is also more expensive in the market. Consequently, Revenue issued show cause ....

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....on of Hon'ble Apex Court in the case of Uniworth Textiles Ltd. vs. CCE, Raipur - 2013 (288) ELT 161 (SC). He argued that there is nothing on record to show that the appellant-assessee had acted in any mala fide way. 3.1 Learned counsel argued that the statement of Shri Lalit Shah dated 17.3.2009 wherein he accepted the rest results and admitted the undervaluation and imposition of anti-dumping duty in respect of eight consignments and also admitted that earlier consignments also may have been undervalued, cannot be used against the appellant-assessee in view of the decision of the Tribunal in the case of CC, New Delhi vs. Marks Marketing Pvt. Ltd. - 2017 (346) ELT 144 (Tri.- Del.). 4. Learned AR relies on the impugned order. 5. From the ....