Appellant not liable for Anti-Dumping Duty on pre-notification imports, tribunal dismisses department's appeal.

The Tribunal held that the appellant is not liable to pay Anti-Dumping Duty (ADD) on goods imported from China before the issuance of Notification no. 73/2009. The decision was based on the interpretation of the Customs Tariff Act and relevant provisions, concluding that the goods were imported prior to the imposition of ADD. The appeal filed by the department was dismissed, and the appellant was not held responsible for paying the duty.

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Issues involved:
The appeal involves the question of liability to pay Anti-Dumping Duty (ADD) on goods imported prior to the issuance of Notification no. 73/2009 dated 22.06.2009 imposing ADD on goods imported from China.

Summary of Judgment:

Issue 1: Liability to pay ADD on imported goods
The respondent imported goods from China and filed a bill of entry for warehousing the goods, followed by an ex-bond bill of entry for clearance for home consumption. The department demanded payment of ADD on the goods after the issuance of Notification no. 73/2009. The original authority confirmed the demand, but the Commissioner (Appeals) set aside the order. The Tribunal considered whether the appellant is liable to pay ADD on the imported goods.

Issue 1 Details:
- The Tribunal analyzed the provisions of Customs Tariff Act, 1975 before and after the amendment to subsection (8) of Section 9A, which determines the date on which the rate of duty applies.
- Prior to 19.08.2009, the subsection did not include provisions of section 15 of Customs Act for determining the rate of duty. The Tribunal noted that the decision in the case of Sneh Enterprises would be applicable for imports made before the amendment.
- The Tribunal held that the appellant is not liable to pay ADD as the goods were imported before the notification imposing ADD came into effect. The decision in favor of the appellant was sustained based on the legal interpretation of relevant statutes and notifications.

Separate Judgment:
- The judgment was pronounced by Hon'ble Ms. Sulekha Beevi C. S., Member (Judicial), and Hon'ble Mr. Vasa Seshagiri Rao, Member (Technical).
- The appeal filed by the department was dismissed, and the appellant was not held liable to pay Anti-Dumping Duty on the imported goods.

This summary provides an overview of the legal judgment, focusing on the issues involved, arguments presented by both parties, and the Tribunal's decision based on the interpretation of relevant legal provisions and notifications.

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