Home Case Index All Cases Customs Customs + HC Customs - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1465 - HC - CustomsLevy of anti dumping duty - whether the respondents are justified in issuing demand notice seeking to recover anti-dumping duty on the sheet glass imported by the petitioner falling under CTH 70049099 - Held that:- designated authority in its final findings has below the table put a note stating that the subject goods were also being imported under other tariff headings as detailed thereunder and that the customs notification is indicative only and is not binding on the scope of that investigation. However, the Central Government, after considering the recommendations made by the designated authority, has not thought it fit to include the said note in the notification dated 13.3.2015. Insofar as the notification dated 13.3.2015 is concerned, the definitive anti-dumping duty is imposed only on sheet glass bearing Tariff Item No.70042011 and 70042019. Insofar as the goods in question bearing Tariff Item No.70049099 are concerned, no notification under rules 18 and 20 of the rules has been issued levying definitive anti-dumping duty on such goods. It follows as a necessary corollary that in the absence of any anti-dumping duty being levied under rules 13 and 19 of the rules, the respondent authorities do not have any authority in law to demand or collect any anti-dumping duty in relation to the goods not covered by the notification. Under the circumstances, the impugned demand notice as well as the communication dated 30.3.2015 are without any authority of law and therefore, cannot be sustained. The very premise on which the respondents seek to recover anti-dumping in respect of sheet glass falling under Tariff Item 70049099 viz. to safeguard the interest of the revenue, is itself fallacious, having regard to the fact that anti-dumping duty is levied for the protection of domestic industry and not to safeguard the interest of the revenue. - Decided in favour of assessee.
|