2015 (10) TMI 93

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....and filed 3 bills of entries, one dated 11-7-2007 and two dated 12-7-2007. The import of the said goods from peoples Republic of China and Thailand were leviable to provisional Anti-Dumping duty in terms of Notification No. 106/2006-Cus., dated 9-10-2006, at the rate which was equivalent to the difference between the reference price as specified in the duty table appended to the said notification and the landed value of the imported goods. 2. As the landed value of the goods in all the 3 bills of entries was higher than the reference price specified in the notification in question, the goods were assessed to customs duty of around Rs. 4 Lakhs in each of the bills of the entries and anti-dumping duty as zero in each case. The assessm....

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....stoms and merely because the appellant had deposited the duty before the final assessment, the same cannot be considered as duty collected by the Revenue, in terms of Rule 21 of the Customs Tariff (Anti-Dumping Duty on Dumped Article) Rules, 1995. As such by referring to the letter of the Assistant Commissioner of Customs, Ludhiana clarifying that the bills of entries were assessed finally only on 27, 28 and 29 of August, 2007, he upheld the confirmation of anti-dumping duty. Hence, the present appeal. 5. After hearing both the sides duly represented by Sh. Piyush Kumar, Advocate for the appellant and Shri Govind Dixit, DR for the respondent, we find that the entire scenario has now changed. In the Finance Act of 2009, the provis....