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2018 (3) TMI 292

aiming that the Anti Dumping Duty on the subject goods will have to be paid by taking the date of filing of the Ex-Bond Bill of Entry dated 31.08.2017 without considering the Warehouse Bill of Entry dated 22.01.2016, which is much prior to the coming into force of the levy of even the provisional Anti Dumping Duty Notification dated 08.08.2016 - Held that: - the goods declared as Hot Rolled Painted Steel Plates imported, vide Ex-Bond Bill of Entry dated 31.08.2017, by the petitioner, were attempted to be cleared by evading payment of Anti Dumping Duty, was intercepted by the Special Intelligence and Investigation Branch (SIIB), Customs House, Chennai. The petitioner has self-assessed the goods under the Customs Tariff Item 7225 40 19 and pa .....

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y, J. For the Petitioner : Mr.N.Viswanathan For the Respondent : Mr.V.Sundareswaran, Standing Counsel ORDER The petitioner has filed the above Writ Petition to issue a Writ of Certiorarified mandamus calling for the records connected with the Seizure Memo dated 04.10.2017 issued by the 4th respondent and to quash the same,insofar as the said Seizure Memo issued is without jurisdiction and consequently direct the respondents to allow the clearance of the goods covered under Ex-Bond Bill of Entry dated 31.08.2017 without requiring the payment of Anti Dumping Duty under Notification dated 11.05.2017. 2.According to the petitioner, they are engaged in the manufacture of Wind Mills and parts of Wind Mills duly registered with the Excise Departme .....

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the Warehouse Bill of Entry dated 22.01.2016, which is much prior to the coming into force of the levy of even the provisional Anti Dumping Duty Notification dated 08.08.2016. 2.2.Further according to the petitioner, the Ex-Bond Bill of Entry was assessed by the proper Officer of the Customs and Out of Charge Order was issued in terms of Section 47 of the Customs Act, thus, making the assessment final and if the Department is aggrieved over the said assessment, the only recourse available to the Department is to get the assessment reviewed or appealed in the manner known to law or to issue necessary notice under the provisions of Customs Act for demand of short levy or non-levy of duty, which was absolutely not done in the present case. 2. .....

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g Duty leviable under Notification dated 11.05.2017. 3.1.According to the respondents, the petitioner's attempt to clear the goods for home consumption without payment of Anti Dumping Duty leviable on the date of filing of Ex-Bond Bill of Entry for home consumption, was contrary to the law. The petitioner, while filing Ex-Bond Bill of Entry, had self-assessed the goods without even Safe Guard Duty. The petitioner had neither made any attempt to correct their self-assessment nor did they bring it to the notice of the Customs before payment of Duty. Therefore, the petitioner's act of omission and commission has led to evasion of payment of appropriate Duty and had caused loss to the Government Exchequer. It has also come to light that .....

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orted, vide Ex-Bond Bill of Entry dated 31.08.2017, by the petitioner, were attempted to be cleared by evading payment of Anti Dumping Duty, was intercepted by the Special Intelligence and Investigation Branch (SIIB), Customs House, Chennai. The petitioner has self-assessed the goods under the Customs Tariff Item 7225 40 19 and paid the applicable Duty, except Anti Dumping Duty. The petitioner had originally filed the Warehouse Bill of Entry dated 22.01.2016 for clearance of 55.07.403 MTs of Steel Plates and Warehoused goods. Subsequently, they filed the subject Ex-Bond Bill of Entry for clearance of 878.395 MTs of Warehoused goods. 5.1.The Government of India imposed provisional Anti Dumping Duty, vide Anti Dumping Duty Notification dated .....

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otification and also without Safe Guard Duty. The petitioner has not taken any steps to correct the self-assessment or brought it to the notice of the Customs Officials. 5.3.It is also brought to the notice of this Court that the respondents brought it to the notice of the petitioner that the Notification issued by the Government of India dated 11.05.2017 will be applicable to their case. 5.4.It was also brought to the notice of this Court that inspite of the summons issued to the petitioner under Section 108 of the Customs Act, they failed to co-operate for investigation and also failed to appear before the proper Officer for enquiry. 5.5.The seizure of goods was effected under Section 110 of the Customs Act. The 4th respondent had reason .....

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es were notified. 5.9.The contention of the learned counsel appearing for the petitioner that the Anti Dumping Duty cannot be levied retrospectively, cannot be accepted for the reason that the date of filing of Bill of Entry for home consumption is the relevant date for levy of Duty, including Anti Dumping Duty. The levy of Anti Dumping Duty under the Notification dated 11.05.2017 is applicable to the goods cleared under the Ex-Bond Bill of Entry dated 31.08.2017. 5.10.The contention of the petitioner that the respondent had issued the Seizure Memo even without issuing a show cause notice, cannot stand for the reason that the respondent should issue a notice under Section 110(2) within six months of the seizure and if the respondent failed .....

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