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2017 (12) TMI 291 - AT - CustomsLevy of ADD - N/N. 73/2003-Cus dated 01/05/2003 as amended by N/N. 95/2006-Cus dated 08/09/2006. Subsequent to the above notification, a fresh N/N. 95/2006-Cus dated 08/09/2006 prescribed provisional levy till new shiper review was completed - Held that: - it is necessary to ascertain the manufacturer, the exporter and the channelising agency in terms of above amendment to decide whether there shall be levy of anti-dumping duty - Record reveals that examination report categorically state that subject goods were manufactured by M/s Foshan Lungo Ceramics Co. Ltd. whereas the claim of respondent was M/s Heyuan Wanfeng Ceramics Co. Ltd.,for which the matter needs scrutiny. Appeal is required to be remanded to the adjudicating authority to examine the genesis of the levy on the subject goods ascertaining the identity of exporter, producer and channelizing agency exported the subject goods from the subject country - appeal allowed by way of remand.
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