https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=752235 https://www.taxtmi.com/caselaws?id=752235 Imposition of anti-dumping duty on Metcoke (Metallurgical Code) - Origin from China P.R - liability of interest Interest chargeable on duties - Validity Of Notification No. 69/2000-Customs - Central Government also exempted import of Metcoke by a manufacturer of Pig Iron or Steel using a blast furnace in the said Notification - Whether the anti-dumping duty would be a part of the duty, which is covered by Section 25(1) of the Customs Act or not - HELD THAT:- As per the decision of the Hon ble Supreme Court in the case of Jaswal Neco Ltd. [ 2015 (8) TMI 243 - SUPREME COURT] , the Central Government has considered the effect of the Notification No. 69/2000 and approved to the fact that such Notification is applicable retrospectively and the manufacturers of Pig Iron, Steel using the blast furnace were not even liable to pay interest as no provisions for levy of interest is provided either in the Customs Act or in the Customs Tariff Act. Notification No. 75/2003-Customs dated 2nd May 2003, the Notification No. 69/2000 was revoked with effect from 5th May 2004 by extending the anti-dumping duty for another one year and the same was rescinded by Notification No. 22/2004-Customs dated 21st January 2004, on being satisfied, it was necessary in the public interest so to do. The Hon ble Supreme Court, in the case of TATA Chemicals Limited (2) vs. Union of India and others [ 2008 (3) TMI 17 - SUPREME COURT] , clarified that the order dated 24th August 2000 passed in TATA Chemicals Ltd (1) vs. Union of India [ 2000 (8) TMI 1147 - SC ORDER ] to the fact that the decision in the case of Saurashtra Chemicals Ltd vs. Union of India [ 2000 (5) TMI 38 - SC ORDER] was on account of the fact that the relevant aspects were not brought to the notice of the Bench and held that the appeals before the CEGAT were maintainable when the challenge was to the determination made. In view of the above fact that the appeal was maintainable before the CEGAT, the Central Government was, thereafter, justified in passing the impugned Notification No. 69/2000 dated 19th May 2000. As per above conspectus of law and for the foregoing reasons and the settled legal position that the Central Government is entitled to grant exemption while exercising the powers under the provisions of Section 25(1) of the Customs Act, no interference is called for in the impugned Notification No. 69/2000 dated 19th May 2000 and this petition, to that extent, is, accordingly, dismissed. As per the interim order passed by this Court, the petitioner is clearing the goods on filing of the undertaking and/or bond, as this petition is dismissed, the interim relief stands vacated forthwith. Therefore, so far as the liability of interest which may accrue, it was submitted by the learned Senior Advocate for the petitioner if this petition is not entertained, then the petitioner may not be saddled with the liability of interest. Thus, the petitioner would not be liable to pay any interest on the amount of anti-dumping duty, which would be leviable as per the Notification No. 69/2000 dated 19th May 2000 till such levy was revoked by Notification No. 22/2004 with effect from 2004 without any interest. This petition is, accordingly, disposed of. Case-Laws Customs Wed, 24 Apr 2024 00:00:00 +0530