2025 (11) TMI 1215

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....id by the appellant-importer has been confirmed along with the imposition of penalty under Section 114AA. The facts in brief which culminated into the said order are as follows: 1.1 The appellant imported aluminum foil falling under CTH 76071190 (thickness 0.053 mm) from China through their Customs House Agent (CHA) M/s. NPL Impex Private Ltd. vide Bill of Entry No. 6359076 dated 14.05.2018. During the post clearance audit of the said Bill of Entry it was observed by the customs officer that the Aluminum Foil of thickness 0.053 mm imported from China attracts Anti-Dumping Duty in terms of Notification No. 23/2017 dated 16.05.2017. 1.2 Accordingly, a Consultative Letter No. 155/CIRCLE-3/2018 dated 01.08.2018 was issued to the appellant....

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....ce value USD 49,370.45. It is submitted that the moment appellant realized the said in advertent mistake, the appellant immediately contacted its foreign supplier on 31.05.2018 who conveyed that the thickness of imported Aluminum Foil was 0.0053 mm. Certificate regarding the same was also issued. It is submitted that the first Consultative letter dated 01.08.2018 was issued after the inadvertent mistake got highlighted and got certified by the foreign supplier to be the mistake. Since the Aluminum Foil of thickness 0.0053 does not attract Anti-Dumping Duty, the demand of duty has wrongly been confirmed. 3.1 It is further submitted that there is no difference in the values reflected in the commercial invoices and those reflected in the im....

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.... the Bill f Entry No. 6359076 dated 14.05.2018 was filed based on Commercial Invoice No. 18DSLY277 dated 30.03.2018 mentioning the product imported as Aluminum Foil of 0.053 mm. Perusal of commercial invoice also reveals that the Aluminum Foil of 0.053 mm was imported. From this Perusal, it is clearly apparent that at the time of clearance, the declared product was such which invites Anti-Dumping Duty. 6.2 However, as per the appellant's submission of inadvertence, we observe that mentioning of 0.053 mm of thickness in commercial invoice and packing list was acknowledged to be an inadvertent error on part of the foreign supplier who sent this acknowledgment to the appellant through e-mail dated 31.05.2018 i.e. the clarification was there....