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2014 (5) TMI 523 - AT - CustomsWaiver of pre-deposit – Rate of Anti-dumping duty - Import of rubber chemicals CBS - Notification No. 133/2008, dated 12-12-2008 – Held that:- Revenue is demanding duty in view of Notification dated 12-12-2008 on the ground that the anti-dumping duty imposed under the notification is to be liable with effect from date of imposition of provisional anti-dumping duty i.e. 5-5-2008 - During the import the anti-dumping duty as per the notification was ‘nil’ - Hence demand is not sustainable. As per the Rule 21 of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 if there is an increase of anti-dumping duty on the basis of final findings and in respect of the goods imported duty already imposed and collected the differential is not Leviable - In view of the above Rule at the time of import the rate of anti-dumping duty was ‘nil’ - Therefore the pre-deposit of dues are waived and there shall be waiver of pre-deposit and stay against recovery during the pendency of appeal – stay granted.
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