9911796707
TMI Blog2015 (11) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... evoked earlier, shall cease to have effect on the expiry of five years from the date of such imposition. According to the petitioner no further extension is notified by operation of the aforesaid provision. The imposition of the anti dumping duty is impermissible and in violation of the statutory provision. When the matter was moved earlier, the learned advocate for the respondents prayed for an adjournment to take instruction in this regard. Mr. Bharadwaj, the learned advocate for the Customs Authorities, on instructions, submits that anti dumping duty which was imposed on the basis of a notification dated 24th July, 2008, has not been extended by further notification and the Customs Authorities have never contemplated to demand the ant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but in spite thereof the imported goods are not allowed for clearance. From the stands of the respective counsels, it is undisputed that a separate Bill of Entry and the ex bond is the requirement before clearance under the Customs Manual, 2014. The petitioner says that full compliance of those formalities have been made, which is denied by the Customs Authorities. As the requirement of those formalities under the Customs Manual, 2014 are undisputed and the dispute centers around whether those have been complied with or not. To mitigate such situation, this Court directs the Customs Authorities to assess the duty and thereafter take a decision for clearance of the goods, in the event, the stands of the petitioner is found to be correct. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is separate and independent action, and in view of the specific stand of the Customs Authorities that it has no nexus with the present Bill of Entry, this Court does not intend to interfere therewith. Furthermore, the Court should not interfere at the stage of the summons, which is issued in exercise of the power conferred in the said Act unless the issuing authority is incompetent or otherwise bad in law. This Court, therefore, refrains from making any observation thereupon and it is the issuing authority to take a decision after the compliance is made by the petitioner. This Court, however, made it clear that the petitioner shall be at liberty to take all the defence available to him including the point of limitation before the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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