PREETI DAGA Vs. COMMISSIONER OF CUS., ICD

JUDGEMENT

(1.) HEARD both sides.

(2.) THE applicant filed these applications only for waiver of penalties. The applicants are not asking for waiver of duty imposed under the impugned order.

(3.) THE contention of the Revenue is that the goods were imported by one M/s. Aman Traders owned by Shri Surya Naryan Mishra and the goods were ordered to be confiscated on the ground that importer has misdeclared the country of origin of ball bearings. In the Bill of entry, the country of origin is declared as Sri Lanka whereas the goods were of Chinese origin/ therefore, the goods imported are liable for anti -dumping duty and applicant is the actual person behind the import hence liable for penalty.