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2022 (10) TMI 591 - SC ORDERLevy of Anti-dumping duty - valuation - acrylic fibre imported from United States of America, Thailand, and South Korea - applicability of Notification dated 24-10-1997 - HELD THAT:- The appellants are liable to pay anti-dumping duty of the imported goods in terms of Notification No. 72/2001-CX., dated 12-2-2001 at the rate of US $ 180 per kg whereas they had originally paid duty at the rate of US $ 9.73 per kg in terms of Notification No. 81/97, dated 24-10-1997 - While calculating the CVD, the element of anti-dumping duty is to be excluded for arriving at the assessable value - since the goods had been found to be of Thai origin and the department earlier enhanced the assessable value by treating the same as of Taiwan origin, the declared value of the goods by the appellants is to be accepted which was US $ 0.80 per kg. (iv) the penalty imposed on the appellants is not to exceed 25% of the re-calculated duty amount. No case to interfere with the impugned order of the Tribunal is therefore made out - Appeal dismissed.
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