Levy of anti-dumping duty on undervalued DVB remotes and diodes confirmed by clubbing of consignments. Confiscation of goods and penalties imposed.

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....CESTAT NEW DELHI upheld the clubbing of consignments imported by Banke Bihari and Zippo Mobiles to avoid anti-dumping duty. Banke Bihari imported calculator parts to assemble them, triggering duty liability u/s 28(4) & 28(8) of Customs Act. Undervaluation of DVB remotes and diodes was confirmed, applying rule 12 of Valuation Rules. Differential duty was imposed due to undervaluation. Goods were confiscated u/s 111(m) and penalties imposed u/s 112 & 114A for misclassification and submitting false invoices. Appeals were dismissed, affirming the Principal Commissioner's decisions.....