TMI Blog2015 (5) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 60.00 lakhs. Hence there is an excess payment towards anti-dumping duty. - if anti-dumping duty is reduced and the amount so paid is in excess of the demand, the said amount shall be refunded. Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not in consonance with the above-said provision. - taking note of the deposit made towards anti-dumping duty at ₹ 73,34,856/- in excess of the final notification dated 26.12.2006 at ₹ 60.00 lakhs, we are inclined to accept the plea of the appellant. However, taking note of the demand of customs duty, at this point of time, the amount shall not be refunded. - Partial stay granted. - Civil Miscellaneous Appeal No.755 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red from the laptop and the disclosures made by the appellant, the Officers of the Department searched the godown premises of the appellant company and seized silk fabrics. Alleging that the appellant suppressed the actual transaction value with an intent to evade customs duty and to over-value the said imports in order to evade provisional Anti-Dumping Duty imposed on such imports, show cause notice was issued demanding customs duty of ₹ 1,88,90,986/- and provisional anti-dumping duty of ₹ 2,75,39,026/- vide provisional notification No.52/2006-cus. dated 31.5.2006 along with imposition of penalty. 3. Subsequent to the above said show-cause notice, the provisional anti-dumping duty was reduced to ₹ 60.00 lakhs vide fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g duty is a trade remedy measure, there shall be no compromise at this stage for which appellant is directed to deposit ₹ 60,00,000/- (Rupees Sixty lakhs only) by 25.3.2015. Subject to such deposit, there shall be waiver of predeposit of balance demand and stay of recovery thereof till disposal of appeal. Compliance to be made on 6.4.2015. 7. Aggrieved by the said order of the Tribunal, the present appeal has been filed by the appellant. 8. Learned counsel appearing for the appellant submitted that the appellant has paid a sum of ₹ 73,34,856/- towards anti-dumping duty, which is in excess of ₹ 13,34,856/-. A sum of ₹ 35,31,843/- has also been appropriated towards customs duty. The Tribunal, even though recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping duty not exceeding the margin of dumping in relation to such article Explanation ....... (a).... (b)... (c)... (2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any article, impose on the importation of such article into India an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined:- (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and (b) refund shall be made of so much of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pre-deposit order is concerned, we are inclined to modify the order of the Tribunal in the following manner: i) On the question of law raised, we are of the view that the Tribunal was not justified in ordering the pre-deposit in the manner stated in its order dated 16.02.2015; ii) Consequently, the order of the Tribunal dated 16.02.2015 is modified to the effect that out of the sum paid by the appellant at ₹ 73,34,856/-, ₹ 60.00 lakhs should be appropriated towards anti-dumping duty and the balance sum should be appropriated towards customs duty; iii) In addition to the above-said deposit, the appellant is directed to deposit a further sum of ₹ 25,00,000/- (Rupees twenty five lakhs only) towards pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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