2022 (1) TMI 469 - HC - Customs

Court directs assessment of Anti-Dumping Duty liability for 2014-15

M/s. Float Glass Centre Versus Union of India, The Assistant Commissioner (Imports), Group 3, Chennai

M/s. Float Glass Centre Versus Union of India, The Assistant Commissioner (Imports), Group 3, Chennai - TMI Issues:1. Liability to pay Anti-Dumping Duty on imported Clear Float Glass.2. Maintainability of the writ petition challenging the levy of Anti-Dumping Duty.3. Finalization of assessment in the respective Bill of Entries.Analysis:1. Liability to pay Anti-Dumping Duty:The petitioner sought a declaration to avoid paying Anti-Dumping Duty on imported Dumped Articles. The petitioner argued that the import occurred before the issuance of the impugned Notification No.48/2014. Citing legal precedents, the petitioner contended that the import should be considered complete upon entering the country's territories. The Court refrained from deciding the liability issue directly. Instead, it directed a proper officer to assess whether the imports occurred before or after the notification, requiring the petitioner to respond. Any amount paid by the petitioner under protest was to be considered a deposit to secure revenue interests. The Court emphasized that the assessment needed to be finalized in accordance with the law for the relevant Bill of Entries.2. Maintainability of the writ petition:The Senior Standing Counsel for the respondent argued that the writ petition was not maintainable as the petitioner had previously challenged a similar issue in another case, which was dismissed. The respondent contended that since the petitioner did not challenge the previous order, the current writ petition lacked merit and should be dismissed. However, the Court did not find this argument compelling and proceeded to address the issues raised by the petitioner.3. Finalization of assessment in the respective Bill of Entries:Given that the import related to the year 2014-15, the Court directed the second respondent to conclude the assessment for the respective Bill of Entries if not already done, following the law. The petitioner was granted the liberty to file a statutory appeal within 30 days if dissatisfied with the assessment outcome. The Appellate Commissioner was instructed to decide on such appeals within three months if filed within the stipulated period. All issues were left open for further consideration before the Commissioner, and any refund due to the petitioner would be processed in compliance with the law.In conclusion, the writ petition was disposed of with the above directions, without imposing any costs.