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2022 (1) TMI 469 - MADRAS HIGH COURTLevy of Anti-Dumping Duty - Dumped Articles imported by the petitioner - case of the petitioner is that prior to the issue of the impugned Notification No.48 /2014 dated 11.12.2014, the petitioner had contracted with the overseas supplier for the import of the goods from Saudi Arabia - HELD THAT:- Anti Dumping Duty was sought to be imposed on Clear Float Glass imported from Saudi Arabia, UAL & Pakistan. The petitioner approached this Court after filing the Bill of Entry when the 2nd respondent insisted that the petitioner should pay Anti Dumping Duty in terms of the above notification. The goods were allowed to be cleared after an interim order came to be passed by this Court on 09.01.2015. It is the case of the petitioner that the petitioner is not liable to pay Anti Dumping Duty in terms of Notification No.48/2014 -Customs (ADD) dated 11.12.2014 as the import had taken place much prior to issue of the impugned Notification as per the common law. Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries filed by the petitioner. It is for the petitioner to give a reply. Since the import pertains to the year 2014-15, the second respondent is directed to finalise the assessment in the respective Bill of Entries, if they have not yet been already finalised, in accordance with law. In case, the respective Bill of Entries have been already finalised, liberty is given to the petitioner to file a statutory appeal and the respective Bill of Entries under Section 128 of the Customs Act, 1962 before the Appellate Commissioner, within a period of 30 days from the date of receipt of a copy of this order - Petition disposed off.
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