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2017 (3) TMI 449 - AT - CustomsADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional levy and imposition of final levy - natural justice - Held that: - the authorized officer and the first appellate authority have not examined the records to ascertain if the goods cleared to the appellant did match the description in the ‘anti-dumping' notification with the SEZ as a mere staging place for removal into DTA. The bill of entry filed for claiming exemption u/s 26 of SEZ Act, 2005 would evidence that ADD had been foregone at that stage. Should it be so evinced as having been foregone and the same goods have been cleared as such against a bill of entry into the DTA the levy of ADD would be correct in law. As this exercise was not undertaken at the lower stages, the impugned order, bereft of this consideration, lacks sanctity. Reliance was placed in the case of Commissioner of Customs, Bangalore v. G M Exports [2015 (9) TMI 1162 - SUPREME COURT], where it was held that the relevant provisions of Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 renders it against authority of law to collect ADD for the time that a notification provisional or final-did not exist. Appeal allowed - decided in favor of appellant.
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