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M/s. V5 Polymers Pvt. Ltd., M/s. National Pipe Products, M/s. VIP Extrusions Versus Union of India, The Chairman Central Board of Excise & Customs, The Deputy Commissioner of Customs (Group 2)

2016 (7) TMI 885 - MADRAS HIGH COURT

Levy of anti dumping duty - Import of PVC Resin Suspension Grade S65D from Taiwan - Country of Exports / origin - it was submitted that there is no requirement that the goods should be physically exported from the European Union and that the country of export having been mentioned in Serial No.5 in the table found in the Notification No.27/2014 has to be interpreted to mean that the country of supplier/exporter in the case is United Kingdom. - Held that:- Inspite of this clarification having .....

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did not fructify into a notification by the Government of India. - However, now the things stand cleared in the light of the notification dated 22.01.2016 which is a corrigendum to the notification dated 13.06.2014 which has partially modified certain entries and in particular, the 'Country of exports' - Thus, the question of insisting that the goods had to be physically shipped from the country of export is not necessary as has been clarified by the corrigendum dated 22.01.2016. In the .....

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for the respondents and with the consent of either side, these writ petitions themselves are taken up for final disposal. 2. In all these writ petitions, the petitioners have challenged the orders in original Nos.42781/2015, 42808/2015 and 42919/2015, all dated 30.10.2015. Since the facts and circumstances are identical in all the three cases, it would suffice to refer the facts in W.P.No.18556/2016, which is the writ petition filed by the petitioner challenging the order in original dated 30.10 .....

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5.2015 on the ground that the goods were assessed and cleared without being subjected to levy of anti-dumping duty in terms of Serial No.8 of Notification No.27/2014 ADD dated 13.06.2014 and the third respondent proposed to demand an amount of ₹ 2,09,034/-. The petitioner submitted their reply and during the course of personal hearing submitted that there is no requirement that the goods should be physically exported from the European Union and that the country of export having been mentio .....

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ffice. Though such submission was made, the order in original came to be passed confirming the proposal in the show cause notice. The task called upon to be exercised by this Court in these writ petitions has become easier in the light of a corrigendum issued by the Directorate General of Anti-Dumping and Allied Duties published in the Government of India Gazette dated 22.01.2016. 5. This corrigendum is in partial modification of the table as found in the Notification No.27/2014 ADD dated 13.06. .....

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014. Sl.No Heading Description Country of origin Country of export Producer Exporter Amount Unit Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 5 3904 Homo- polymer of vinyl chloride monomer (suspensio n grade) Taiwan European Union Formosa Plastics Corpora- tion Tricon Energy UK Ltd Nil MT US Dollar 6. After the above notification came to be issued, the Customs authorities in various ports, particularly in Tuticorin and Chennai raised objections with regard to the country of export, insistin .....

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that the aforesaid stand taken by the Customs Authorities in some of the ports is different from the one taken by the Designated Authority in its findings and recommendations on the basis of which Department of Revenue have imposed the Antidumping duty. In view of the above, this Directorate is of the view that the stand taken by the customs authorities in some of the ports is not in the letter and spirit of the final findings and recommendations of the Designated Authority causing avoidable ha .....

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