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TMI Blog2022 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel. ORDER The petitioner has filed this writ petition for a declaration to declare the petitioner is not liable to pay Anti-Dumping Duty on Dumped Articles imported by the petitioner under Bill of Entry Nos.7842486 & 7842661 both dated 29.12.2014. 2. The case of the petitioner is that prior to the issue of the impugned Notification No.48 /2014 dated 11.12.2014, the petitioner had contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s v. Commr. of Customs, (2006) 7 SCC 714, it is not part of the common law that the import of the goods would be deemed to have been completed only when import goods passes the customers barriers. It is submitted that unless a statutory interdict exist, common law principle would apply which would mean that import would be complete when the goods enter the territories of the country. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Standing Counsel for the 2nd respondent further submits that the petitioner has not challenged the above said order of this Court rendered in W.P.No.15751 of 2014. It is therefore submitted that the writ petition is devoid on merits and the writ petition is liable to be dismissed. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries filed by the petitioner. It is for the petitioner to give a reply. Therefore, this Court is not inclined to decide the issue on merits as to whether the petitioner was indeed liable to pay Anti Dumping Duty on the Clear Float Glass imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order. If such appeals filed within the aforesaid period, the Appellate Commissioner shall dispose the appeals on merits and in accordance with law, within a period of three months from the date of filing of such appeal. All the issues are left open to be canvassed on merits before the Commissioner. In case, the petitioner is held not liable to pay anti dumping duty, the amount shall be refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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