Anti-dumping duty demand remanded after later High Court ruling on the notification was not considered.

Anti-dumping duty demand raised under Notification No. 52/2010-Cus. could not be finally sustained because the lower appellate authority had not considered a subsequent Madras High Court judgment that set aside the same notification. The appropriate course was to set aside the impugned order and remand the matter for de novo adjudication, so the original authority could examine the levy afresh in light of the binding High Court ruling and decide the issue according to law. The merits of the demand were therefore left open for fresh determination.

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Issues: Whether the demand of anti-dumping duty sustained by the lower authorities could be upheld in view of the subsequent Madras High Court judgment setting aside the notification, and whether the matter required remand for fresh adjudication.

Analysis: The goods were assessed and cleared on payment of duty, but anti-dumping duty was later demanded under Notification No. 52/2010-Cus. dated 19.4.2010. The lower appellate authority had not considered the subsequent High Court decision concerning the same notification. In these circumstances, the proper course was to set aside the impugned order and remit the matter so that the original authority could examine the entire issue afresh after considering the High Court judgment and in accordance with law.

Conclusion: The demand was not finally sustained; the impugned order was set aside and the matter was remanded to the original authority for de novo adjudication.

Final Conclusion: The appeal succeeded by way of remand, leaving the merits open for fresh decision by the original authority.

Ratio Decidendi: Where a material binding judgment concerning the very notification or levy was not considered by the lower authority, the appropriate course is remand for fresh adjudication after taking that judgment into account.

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