2012 (11) TMI 366

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.... Order-in-Appeal no. 470/2006/MCH/DC/Gr.III/06 dated 05.10.2006 passed by Commissioner of Customs (Appeals), Mumbai-I, New Customs House, Mumbai. 2. The facts relevant to the case are as follows:- The appellant M/s Sheth Developers Pvt. Ltd. imported vitrified/porcelain tiles from China during the period February to April, 2003 vide 5 Bills of Entry. Import of the said tiles from China and UAE w....

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....ide order dated 30.12.2005 by the jurisdictional Dy. Commissioner of Customs. The appellant preferred an appeal before the Commissioner (Appeals) on the ground that since notification 73/03 came into force only on 1.5.2003 and the provisional Anti Dumping Duty Notification no. 50/2002 dated 2.5.2002 expired on 1.11.2002, they are not liable to pay anti dumping duty on the impugned goods during the....

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....of 2008 and Writ Petition no. 2143 of 2005 & 4027 of 2004 vide order dated 15.12.2011. The Hon'ble high Court in the said appeals has held that the Government can levy final anti dumping duty from the date of introduction of provisional duty, even though the provisional anti dumping duty notification might have expired, under Rule 20(2)(a) of the Customs Tariff (Identification, Assessment and Coll....