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2016 (8) TMI 576 - AT - CustomsAnti-dumping duty - Refund claim – bill of entry – assessment of ADD - Held that: - the Respondent filed 8 Bills of Entry, out of which, seven were assessed under second check procedure. In the second check procedure, the Bills of Entry are assessed on the basis of the importer’s declaration without examining the goods which are examined at the time of clearance/giving out of charge from the docks. In this case, when the goods were examined, it was found that they were liable to ADD following which the Dy. Commissioner wrote a letter dated 12.06.2015 informing that as per examination order it was directed by the Assessing Officer regarding the payment of ADD manually before giving out-of-charge for clearance of goods. Regarding the 8th Bill of Entry No.6880702, Dy. Commissioner categorically informed that this Bill of Entry was cleared through RMS, where it was mandatory for the importer or the customs broker to pay the ADD as per rule as it is a self-assessed document. The contention of the respondent that the ADD was paid without assessment is totally untenable. It was paid very much in the process of assessment and clearance before allowing out-of-charge and clearance of the goods was allowed only after the payment of ADD. Notification 70/2010-Cus, dated 25.06.2010 – set aside by CESTAT – no authority to levy ADD – Held that: - three Member Bench of CESTAT despite having set aside Notification No.70/2010-Cus, dated 25.06.2010, ordered (continued) levy and collection of ADD at the rates prescribed in the said Notification. As the said order was passed by a three Member Bench presided by the President, CESTAT, it should be respectfully followed. Appeal allowed – decided in favor of revenue.
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