2004 (1) TMI 142

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....98 in respect of Bill of Entry No. 016804, dtd. 20-6-2000 and Notification No. 104/2000, dated 21-7-2000 for the remaining Bills of Entry, and imposing penalty of equal amount on the importer and Rs. 10 lakhs each on Shri Sajan Kumar Bajaj and Shri Pawan Kumar Bajaj, Directors of the importer company, under Section 112(a) of the Customs Act. The extended period of limitation has been invoked against the appellants. 2. We have heard both sides. The appellants do not dispute and indeed accept that the imported goods declared by them as "L-3 Ketothreohexuronic Acid Lactone" are Vitamin C Ascorbic Acid. Under the Notifications above mentioned, levy of anti-dumping duty is attracted on Vitamin C originating from Peoples Republic of China and Ja....

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.... be sustained. We, therefore, hold that the duty demand cannot be sustained as it is time-barred. We also set aside the confiscation of the goods under Section 111(m) of the Customs Act as the goods have not been misdeclared. 3. Now we take up the issue as to whether interest can be levied and penalty imposed on the ground of evasion of anti-dumping duty. Section 9A of the Customs Tariff Act, 1975 provides for imposition of anti-dumping duty on articles dumped in India at less than their normal value and stipulates that the Central Government by way of Notification in the official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article. Clause 8 of Section 9A provides that the provisions of the ....