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of <h1>Importer denied anti-dumping duty exemption on reflective glass due to notification omission during specific period</h1> <h3>M/s. Glass House Versus The Commissioner of Customs (Appeals), Cochin</h3> M/s. Glass House Versus The Commissioner of Customs (Appeals), Cochin - TMI Issues Involved: 1. Leviability of anti-dumping duty on 'Dark Green Reflective Float Glass' imported by the appellant.2. Interpretation of exemption notifications and their applicability to the imported goods.Summary:Issue 1: Leviability of Anti-Dumping DutyThe appellant, M/s. Glass House, filed a Bill of Entry for the clearance of 'Dark Green Reflective Float Glass' imported from China. The original authority confirmed the duty amount of Rs. 1,50,649/- along with interest under Section 18(3) of the Customs Act 1962, based on Notification No.4/2009 Cus. dated 06.01.2009. The Commissioner (Appeals) upheld this decision, noting that while Notification No. 165/2003-Cus. dated 12.11.2003 excluded Reflective Glass from anti-dumping duty, Notification No.4/2009 did not.Issue 2: Interpretation of Exemption NotificationsThe appellant argued that the omission of Reflective Glass from Notification No.4/2009 was inadvertent, as it was excluded in both prior and subsequent notifications (No. 165/2003 and No. 51/2009 respectively). They contended that the Customs Authorities should not impose anti-dumping duty on Reflective Glass as it was not approved by the Director-General of Anti-dumping (DGAD). The Revenue countered that the levy was justified as per the existing notification at the time of import.The Tribunal examined the relevant notifications and found that Notification No.4/2009-Cus. dated 06.01.2009 did not exclude Reflective Glass from anti-dumping duty. Citing the Supreme Court's ruling in the case of Dilip Kumar, the Tribunal emphasized that exemption notifications should be interpreted strictly, and any ambiguity should be resolved in favor of the revenue. The Tribunal concluded that since Reflective Glass was not exempted in Notification No.4/2009, the benefit of exemption could not be extended.Therefore, the Tribunal upheld the order of the Commissioner (Appeals) and dismissed the appeal, affirming the leviability of anti-dumping duty on the imported Reflective Glass.The appeal was dismissed.(Order pronounced in open court 20/11/2023.)
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