9911796707
TMI Blog2023 (9) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the Original Authority confirmed an amount of Rs.6,64,208/- along with interest as per Section 18(2)(a) and (3) of Customs Act, 1962. The Commissioner (A) upheld this order in terms of Customs Notification No.105/2006 dated 6.10.2006 read with Notification No.78/2007 dated 29.06.2007. 2. The learned counsel on behalf of the appellant submitted that the matter stands settled vide Hon'ble Supreme Court's decision in the case of Commissioner of Customs, Bangalore vs. G.M. Exports: 2015 (324) E.L.T. 209 (S.C.). The Authorised Representative for the Revenue accepts that the issue stands settled. 3. The issue in dispute is whether Anti-dumping duty imposed with respect to imports made during the period between the expiry of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chinese Taipei Whereas, in the matter of import of Compact Discs-Recordable (CD-Rs) (hereinafter referred to as the subject goods), falling under sub-heading 8523 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) originating in, or exported from the People's Republic of China, Hong Kong, Singapore and Chinese Taipei (hereinafter referred to as the subject countries), the designated authority, in its preliminary findings vide notification No. 14/15/2005-DGAD dated the 28th August, 2006, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 28th August, 2006, had come to the conclusion that, - ............ ............ 2. The anti-dumping duty imposed under this notification shall be levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Rule 13 second proviso. Here again a simple example would suffice. Say the provisional duty is levied at the rate of Rs. 50/- PMT and comes to an end after 6 months. 6 months later, a final duty is imposed again at the same rate of Rs. 50/- PMT with effect from the date of levy of the provisional duty. If learned counsel for the revenue were right, Rs. 50/- PMT could be recovered under Rule 20(2)(a) for the interregnum period as well which would, in effect, destroy the scheme of Rule 13 second proviso by extending the period of the provisional duty notification beyond a period of 6 months, which clearly cannot be done. We find therefore that on all these counts, the arguments of revenue cannot be countenanced. 49. The High Court goes on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed and collected" in Rule 21, not being there in Rule 20(2)(a), cannot therefore be imported into the said sub-rule, so that "levied" cannot mean "imposed and collected". We have already held, in view of our construction of Rule 20(2)(a), that this need not be gone into. What has been missed by the High Court is that the expression "levied" has to be understood as "levied" under Rule 13 and once this is so, it becomes clear that such levy cannot exceed a period of 6 months or a maximum period of 9 months, as the case may be." 4. The apex court held that anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty not to be levied and accordingly set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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