2009 (6) TMI 272

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....eal filed by the Revenue is against the order of the Commissioner (Appeals) holding that the respondent (assessee) is not liable to pay anti-dumping duty on Poly Vinyl Chloride (PVC) imported from the People's Republic of China and cleared under Bill of Entry dated 23-1-2008. The cross-objection was filed by the assessee pleading that the lower appellate authority ought to have examined the duty l....

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....as allowed with consequential relief. In the present appeal, the Revenue submits that Section 15 of the Customs Act is applicable to assessment of goods to anti-dumping duty by virtue of sub-section (8) of Section 9A of the Customs Tariff Act, 1975 and accordingly it is submitted that leviability of ADD is determinable with reference to the date of filing of the Bill of Entry. On the date (23-1-20....

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....as not examined by the lower appellate authority. That authority ought to have examined this case of the assessee also. 3. Moreover, it is found that the limited question considered by the Commissioner (Appeals) was wrongly decided by him. There is no evidence, in this case, of any advance Bill of Entry having been filed by the importer and, therefore, there is no question of the proviso to sub....