Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
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Anti-dumping duty imposed on Titanium Dioxide imports from China was set aside after the parent notification was quashed in India Paint Association v. Union of India. The Court noted that the departmental instruction had been issued in light of that earlier ruling and that the petitioner's liability arose solely under the quashed notification. As a result, the order-in-original founded on that notification was also quashed, and the duty already collected was directed to be refunded within twelve weeks.
Anti-dumping duty imposed on Titanium Dioxide imports from China was set aside after the parent notification was quashed in India Paint Association v. Union of India. The Court noted that the departmental instruction had been issued in light of that earlier ruling and that the petitioner's liability arose solely under the quashed notification. As a result, the order-in-original founded on that notification was also quashed, and the duty already collected was directed to be refunded within twelve weeks.
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