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2015 (9) TMI 1017 - HC - CustomsLevy of Anti Dumping Duty - petitioner seeks a declaration that Note 3 of the Notification No.125/2010¬Cus. dated 16.12.2010 is ultra vires to the Customs Act,1962 and the Customs Tariff Act - Held that:- The petitioner is primarily raising the issue of construction and interpretation of the Notes and the Notification as a whole.The petitioner has placed their version and interpretation on the Notification and the Notes below the same. The impugned Note 3 is also sought to be interpreted by them and in the backdrop of a larger picture.The petitioner urges that anti-dumping duty cannot be imposed and recovered unless all pre¬conditions are satisfied. Secondly, the equipment as a whole comprises of several parts and components and has to be viewed accordingly. If the components and parts themselves are imported on standalone basis, then, the same are out of the purview of this duty, is equally its interpretation. This is a matter which involves the acceptance or otherwise version or interpretation of the petitioner and in relation to the duty, its levy, imposition and the cases in which same cannot be levied, imposed and recovered. - it is not necessary to express any opinion on the rival contentions. More so, when Mr. Jetly, on instructions, assures that the Authority adjudicating the show cause notice will pass an order by application of independent mind, uninfluenced by the version placed in the affidavit filed by Dr. Sumit Garg, Assistant Director of B¬Cell, Directorate of Revenue Intelligence, Mumbai Zonal Unit, Mumbai. - petition disposed of.
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