TaxTMI 
TaxTMI 
2016 (7) TMI 885
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...., these writ petitions themselves are taken up for final disposal. 2. In all these writ petitions, the petitioners have challenged the orders in original Nos.42781/2015, 42808/2015 and 42919/2015, all dated 30.10.2015. Since the facts and circumstances are identical in all the three cases, it would suffice to refer the facts in W.P.No.18556/2016, which is the writ petition filed by the petitioner challenging the order in original dated 30.10.2015. 3.The petitioner had filed Bill of Entry dated 12.11.2014 for clearance of 108 metric tons of goods described as PVC Resin Suspension Grade S65D . The said goods were imported from Taiwan and the supplier of the goods was M/s.Tricon Energy UK Ltd., the producer/manufacturer being M/s.Formosa Pla....
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.... Allied Duties published in the Government of India Gazette dated 22.01.2016. 5. This corrigendum is in partial modification of the table as found in the Notification No.27/2014 ADD dated 13.06.2014. The settled law being a corrigendum is deemed to be a correction in the original order and therefore, whatever effect the corrigendum seeks to grant would be with effect from the date of Notification No.27/2014 ADD dated 13.06.2014. Once we steer clear on this issue, all that is required to be seen is to what has been done by virtue of the corrigendum. To appreciate this aspect, it may be necessary to take note of the relevant table as found in the Notification No.27/2014 ADD dated 13.06.2014. Sl.No Heading Description Country of ....
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....using avoidable hardships to the producers and the exporters from the Subject countries and the importers in India. 7. In view of the above, it is requested that necessary clarification may please be issued to the customs authorities in different ports to the effect that in order to avail the specific duty for a particular channel of trade indicated in the notifications imposing AD duty, the goods need not be physically shipped from the 'Country of Export' indicated in the relevant notification and the issue of commercial invoice by the concerned exporter of the 'Country of Export' would suffice. This will not only help the customs authorities in different ports to uniformly interpret the AD duty notifications and also the....