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TMI Blog2024 (11) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.KDL/ADC/RHM/22/2021-22 dated 24.03.2022 passed by the Additional Commissioner of Customs, Kandla, the Ld. Commissioner of Customs (Appeals), Ahmedabad upheld the demand of anti-dumping duty of Rs.10,64,859/- on the alleged premise that M/s OCI (Shanghai) International Trading Ltd. is the shipper/ exporter as per the invoice and packing list and therefore, the benefit of Notification No.21/2016- CUS (ADD) dated 31.05.2016 is not to be provided to the appellant. However, the Ld. Commissioner of Customs (Appeals), Ahmedabad has remanded the matter to the adjudicating authority for fresh examination to the extent of invocation of extended period of limitation under Section 28 (4) of the Customs Act, 1962 and consequent imposition of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the appellant was the importer. Accordingly, the appellant was eligible for the benefit of Notification No.21/2016-Cus (ADD) supra. He placed reliance on the following judgments:- * Mudit Enterprises Pvt. Ltd. v Commissioner of Customs, Mundra reported in 2024 (3) TMI 872 - CESTAT AHMEDABAD; * P.P. Products Ltd. v Commissioner of Customs, Chennai reported in 2019 (367) E.L.T. 707 (Mad.) 2.1 He submits that it is the document namely bill of lading which decides the title of the goods, therefore, when the bill of Lading shown the name of exporter as M/s. Lu Xi Chemical (Hong Kong) Co. Ltd. then there is no reason to hold that the exporter is not M/s. Lu Xi Chemical (Hong Kong) Ltd. but the M/s.OCI. He placed reliance on the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have made out a very strong prima facie case on merit in their favour but in our considered view the appeal can be disposed of on the ground of limitation itself. We find that dispute relates bill of entry No.7216037 filed on 24.10.2016, bill of entry No.7250924 filed on 27.10.2016 whereas bill of entry No.8389062 was filed on 31.01.2017, however the show cause notice was issued on 20.10.2021. We find that the dispute which was raised by the department is on the basis of the information available on import invoice, bill of lading which are vital documents for the purpose of processing the bill of entry and assessment thereof. In the bill of entry itself the name of OCI is mentioned. In the bill of lading name of Lu Xi is clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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