2018 (6) TMI 264

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....der Section 114A of the Customs Act. Revenue 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 mar....

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....018 (359) ELT 258 (Tri.-Del.) and on the decision 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. Lea....

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....ter provisionally released. In these circumstances, confiscation of only the goods which were detained and provisionally released can only be ordered. 7. The next issue raised by the appellant-assessee is that testing of samples was not done in respect of all the Bills of Entry, as no material in respect of certain Bills of Entry was available for testing. It has been argued that no test has been done on the material imported that the goods were cold rolled. We are in agreement with the assertion made by the appellant-assessee. The charge regarding misdeclaration is based on the testing of samples from the consignments detained in the warehouse. No conclusion regarding misdeclaration can be made in respect of Bills of Entry in respect of....