TaxTMI 
TaxTMI 
2015 (5) TMI 284
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....ai raising the following substantial questions of law: "i) Whether the 2nd respondent is correct in concluding that there should be no compromise with regard to pre-deposit of ADD on the ground that it is a trade remedy measure even when the ADD stands fully paid already? ii) Whether the 2nd Respondent has erred in directing the Petitioner/appellant to deposit Rs. 60 lakhs towards total demand of ADD of Rs. 60 lakhs, when Rs. 73 lakhs already stands adjusted towards the said demand of ADD? 2. The brief facts of the case are as follows: In the course of search conducted in the premises of the relative of the appellant, the officers of the Directorate of Revenue Intelligence, New Delhi, found that the appellant had imported silk fabrics i....
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....al along with an application for waiver of pre-deposit. 6. The Tribunal after hearing the submissions, ordered pre-deposit holding as follows: "1. Ld. counsel explains that provisional anti-dumping duty was imposed on the imported goods by Notification No.52/2006-Cus. dt.31.5.2006. The duty so imposed was reduced by final Notification No.121/2006-Cus. dt. 26.12.2006. As a result of which, the provisional duty of Rs. 2.75 crores (approx.) imposed is reduced to Rs. 60 lakhs (approx.). 2. In addition to the anti-dumping duty as stated above, there was customs duty imposed to the extent of Rs. 1.75 crores. Both the amounts taken together, the ultimate demand is reduced to Rs. 2.40 crores. Against such demand, appellant has already protected ....
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....nal, that on demand, the appellant has paid a sum of Rs. 73,34,856/- towards Anti-Dumping Duty and a sum of Rs. 35,31,843/- was appropriated towards customs duty. It is to be noted that vide final notification No.121/2006-Cus. dated 26.12.2006, the anti-dumping duty was reduced to Rs. 60.00 lakhs. Hence there is an excess payment towards anti-dumping duty. 11. It is worth to note that Section 9A(2)(b) of the Customs Tariff Act provides for refund of anti-dumping duty, which reads as follows: "SECTION 9A Anti-dumping duty on dumped articles (1) Where any article is exported by an exporter or producer from any country or territory (hereinafter in this section referred to as the exporting country or territory) to India at less than its norma....
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.... Rs. 73,34,856/- in excess of the final notification dated 26.12.2006 at Rs. 60.00 lakhs, we are inclined to accept the plea of the appellant. However, taking note of the demand of customs duty, at this point of time, the amount shall not be refunded. 15. Learned counsel appearing for the appellant submits that the appellant had suffered great prejudice at the time of adjudication, since most of the seized records including the laptop, which contains relevant documents, are not returned and therefore, the adjudication could not be effectively conducted. 16. At this stage, we are not inclined to comment upon the same, except pointing out that if the appellant makes a request for return of the seized records or the laptop, as the case may b....