2017 (9) TMI 66

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....ind Dixit, DR Present for the Respondent : Shri Pramod Kumar Rai, Advocate ORDER PER B. Ravichandran Revenue is in appeal against order dated 15.05.2015 of Commissioner (Appeals), Jaipur. The respondent imported consignments of PVC Resin Paste Grade falling under Customs Tariff Heading 3904211. The four consignments imported between July to September, 2012 were assessed provisionally. ....

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....nue demanded AD duty in terms of notification no.15/2013-Cus, for the provisionally assessed and cleared consignments of the respondent during July to September, 2012. The Original Authority as well as first Appellate Authority held that for the said imports, the AD duty imposed under notification no.15/2013 cannot be made applicable. Even in terms of the final order of the Tribunal regarding cont....

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....d, in respect of the respondent. 4. We have heard both the sides and perused the appeal records. 5. First of all, we note that the only ground, on which the present appeal is filed, is without any legal basis. Notification No.70/2010-Cus was set aside by the Tribunal. There is no question of effective or valid period for the said notification. Even otherwise, the provisional duty ordered to ....

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....ed, the differential shall not be collected from the importer. Further, Rule 23 read with Rule 20 of these Rules make it clear that the AD duty levied shall take effect from the date of its publication in the official gazette. We note that the difference between the provisional duty under AD and provisional assessment for regular Customs duty has not been appreciated by the Revenue while preferrin....