2015 (11) TMI 684

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....voked earlier, shall cease to have effect on the expiry of five years from the date of such imposition. According to the petitioner no further extension is notified by operation of the aforesaid provision. The imposition of the anti dumping duty is impermissible and in violation of the statutory provision. When the matter was moved earlier, the learned advocate for the respondents prayed for an adjournment to take instruction in this regard. Mr. Bharadwaj, the learned advocate for the Customs Authorities, on instructions, submits that anti dumping duty which was imposed on the basis of a notification dated 24th July, 2008, has not been extended by further notification and the Customs Authorities have never contemplated to demand the anti....

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....ut in spite thereof the imported goods are not allowed for clearance. From the stands of the respective counsels, it is undisputed that a separate Bill of Entry and the ex bond is the requirement before clearance under the Customs Manual, 2014. The petitioner says that full compliance of those formalities have been made, which is denied by the Customs Authorities. As the requirement of those formalities under the Customs Manual, 2014 are undisputed and the dispute centers around whether those have been complied with or not. To mitigate such situation, this Court directs the Customs Authorities to assess the duty and thereafter take a decision for clearance of the goods, in the event, the stands of the petitioner is found to be correct. If....