Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 542 - AT - CustomsLevy of Anti-dumping duty - sodium saccharin - benefit of N/N. 41/2007 - case of appellant is that the demand is time-barred as the goods were imported; goods were examined and tested and were provisionally released against bond; provisional assessment was finalised and test bond was cancelled on 13-11-2009, show cause notice was issued on 21-10-2010 which is beyond six months. HELD THAT:- The N/N. 41/2007 & 136/2009 mentions the item to be only ‘saccharin’ falling under Tariff item 2925 11 00 and not Salts of Saccharin - unless the notification is suitably worded cannot be claimed to be of all grades importantly, when Anti-Dumping Duty notification mentions the names of only the saccharin, it cannot be read to include its salts also. The notification did not intend to levy Anti-Dumping Duty on salts of saccharin as submitted by the appellant - the N/N. 82/2001 Customs dated 30-7-2001 imposing Anti-Dumping Duty on Theophylline, Caffeine and Salts, it is not the case by the department that the impugned notification are similarly worded. Extended period of limitation - HELD THAT:- The department has assessed the goods on provisional basis after obtaining a test report, the assessment was finalised and the bond was cancelled under such circumstances, suppression of fact etc. cannot be alleged to invoke extended period of limitation - the SCN is barred by limitation. The anti-dumping duty is applicable to only ‘Saccharin’ and not ‘salt’ of Saccharin - Appeal allowed - decided in favor of appellant.
|