2025 (11) TMI 874

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.... 2023], acknowledge discharge of anti-dumping duty to the extent of Rs. 3,31,698 and, thereby, adjusted recovery of confirmed duty liability under section 28(8) of Customs Act, 1962 to Rs. 34,25,436, the order pertaining to imposition of penalty under section 114A of Customs Act, 1962 was left untouched owing to which penalty to the full extent, barring Rs. 49,755 or reduced to 25% thereof, would not be consistent with law. 2. The issue in dispute, remaining after acknowledgement referred to supra, is the import of 'polyvinyl chloride', copolymer solvin 550GA (suspension polymerization)' from Belgium between June 2015 and March 2017 in 11 consignments that allegedly had not discharged 'anti-dumping duty (ADD)' levied under notification [....

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.... to the total polymer content......... .' in chapter 39 of First Schedule to Customs Tariff Act, 1975. It was pointed out that more than 5% of the imported goods comprised either 'monomer vinyl acetate' or 'vinyl chloride' owing to which 'co-polymers' and not 'homopolymers' would be the appropriate nomenclature. He relied upon the decision of the Tribunal in Commissioner of Customs (Import), Nhava Sheva v. Henkel Teroson India Ltd [2012 (278) ELT 499 (Tri.-Mumbai)], in Midas Fertchem Impex Pvt Ltd v. Principal Commissioner of Customs, Air Cargo Complex (Import), New Delhi [2023 (1) TMI 998 - CESTAT, NEW DELHI] and in Prashant Trading Co v. Commissioner of Central Excise (Export-I), Mumbai [2021 (375) ELT 603 (Tri.-Mumbai)] and the decisi....

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....nsignment, and thus, the same would have been declared by the importer as blending resin and copolymer of Vinyl Acetate contents specifically in the Bill of Entry at the time of filling B/E. However, the importer has not declared description of goods as blending resin or copolymer of Vinyl Acetate content specifically at the time of filing of Bill of entry in the EDI systems. With the introduction of self-assessment by amendments to Section 17, since 08,04.2011, it is the added and enhanced responsibility of the importer more specifically the RMS facilitated Bill of Entry, to declare the correct description, value, notification, etc. and to correctly classify, determine and pay the duty applicable in respect of the imported goods. As per No....