9911796707
TMI Blog2024 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023, C/86068/2023, C/86069/2023, C/86070/2023, C/86071/2023, C/86072/2023, C/86073/2023, C/86074/2023, C/86075/2023, C/86076/2023, C/86077/2023, C/86078/2023, C/86079/2023, C/86080/2023, C/86081/2023, C/86082/2023, C/86083/2023, C/86084/2023, C/86085/2023, C/86086/2023, C/86087/2023, C/86088/2023, C/86089/2023, C/86090/2023, C/86091/2023, C/86092/2023, C/86093/2023, C/86094/2023, C/86095/2023, C/86096/2023, C/86097/2023, C/86098/2023, C/86099/2023, C/86100/2023, C/86101/2023, C/86102/2023, C/86103/2023, C/86104/2023, C/86105/2023, C/86106/2023, C/86107/2023, C/86108/2023, C/86109/2023, C/86110/2023, C/86111/2023, C/86112/2023, C/86113/2023, C/86114/2023, C/86115/2023, C/86116/2023, C/86117/2023, C/86118/2023, C/86119/2023, C/86120/2023, C/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngsia and Ms. Madhura Khandekar and Shri Siddharth Sen, Advocates for the Appellant Shri Priyesh Bheda, Joint Commissioner (AR) for the Respondent ORDER M/s Mahle Anand Thermal Systems Pvt Ltd [the appellant], aggrieved by affirmation of charging of 'anti-dumping duty (ADD)' under section 9A of Customs Tariff Act, 1975 [the Customs Tariff Act] on 'aluminium strip (use in evaporator) (for automotive heat exchanger)' imported by them against 188 bills of entry between 14th December 2021 and 10th October 2022 and assessed to rate of duty - both 'basic customs duty (BCD)' and 'integrated tax (IGST)' - corresponding, according to threshold of thickness, to tariff item 7606 1200 and tariff item 7607 1991 of First Schedule to Customs Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation", "Second investigation" & "Third investigation" followed by the latest investigation leading to Final Findings vide Notification F. No. 6/27/2020 - DGTR dated 07.09,2021 by Designated Authority and subsequent issue of said Notification No. 68/2021-Cus. (ADD) dated 06-12-2021. I find that the grounds of appeals pertain to challenging the powers of the Central Government to examine the grounds and circumstances in deciding the levy of anti-dumping duty in respect of certain goods imported from 'designated countries based on the Final Findings of Designated Authority, Directorate General of Anti-Dumping and Allied Duties. The grounds of appeal are beyond the jurisdiction of Commissioner (Appeals) and the appellant is advised to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the time of discharge of duty liability was noted by the first appellate authority and that statutory mandate required each such re-assessment to be justified on every occasion. Reliance was placed on the decision of the Tribunal in Harman International India Pvt Ltd vs. Commissioner of Customs (Import), Air Cargo Complex, Mumbai [Customs Appeal No's. 87345-87538 of 2022 decided on 12.10.2023], in Carestream Health India Pvt Ltd vs. Commissioner of Customs (Import), Air Cargo Complex, Mumbai [Customs Appeal No. 86064 of 2019 decided on 22.09.2021] and in Balaji International vs. Commissioner of Customs (Mulund CFS & General), Mumbai [2024 (9) TMI 123 - CESTAT MUMBAI] in support thereof. 3. Learned Counsel argued too that the finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which may, or may not, have occurred to the 'proper officer' when the liability to 'anti-dumping duty (ADD)' was brought to bear. This was undertaken without pre-requisite, in terms of second proviso to section 128A(3) of Customs Act of notice to importer and more especially warranted in circumstances of neither notice preceding the commencement of the dispute nor such proposal on record by way of appeal of Revenue. The first appellate authority was as bereft, as we continue to be, of any material on record, to determine that the exercise of re-assessment conformed to the framework of the notification issued under section 9A of Customs Tariff Act. And just as it would be inappropriate for us to adjudge 'free floating' attempt at determinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch may be taken under this Act, re-assess the duty leviable on such goods." therein for discard of self-assessed liability. Such misdirection of 'self-assessment' is inappropriate exercise of statutory authority and it is but right that superior authorities be made cognizant of circumventing of law by field formations. A copy of this order may, therefore, be placed before Chairman, Central Board of Indirect Taxes & Customs (CBIC) for his attention. 7. The first appellate authority was not unaware of the circumstances in which the appeal came to be filed and that justification for revision, as required by "(5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter and in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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