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2016 (7) TMI 885 - HC - CustomsLevy of anti dumping duty - Import of PVC Resin Suspension Grade S65D from Taiwan - Country of Exports / origin - it was submitted that there is no requirement that the goods should be physically exported from the European Union and that the country of export having been mentioned in Serial No.5 in the table found in the Notification No.27/2014 has to be interpreted to mean that the country of supplier/exporter in the case is United Kingdom. Held that:- Inspite of this clarification having been issued, the petitioner was issued with the show cause notice and he brought to the notice of the authority the clarification issued, yet the authority while passing the order in original proposed to confirm the proposal in the show cause notice on the ground that the Notification No.27/2014 was not amended. The authority was well justified in taking such a stand in the order-in-original because the communication of the Directorate General of Anti-Dumping and Allied Duties dated 11.09.2014 did not fructify into a notification by the Government of India. However, now the things stand cleared in the light of the notification dated 22.01.2016 which is a corrigendum to the notification dated 13.06.2014 which has partially modified certain entries and in particular, the 'Country of exports' Thus, the question of insisting that the goods had to be physically shipped from the country of export is not necessary as has been clarified by the corrigendum dated 22.01.2016. In the light of the above, the impugned orders in original calls for interference - Demand set aside - Decided in favor of assesssee.
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