2017 (10) TMI 1074

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as explained by the appellant that classification is not challenged by either side, but levy of anti-dumping duty has been made under mis-conception of law for which the matter can be adjudicated by this Bench. Revenue does not contradict the proposition of the appellant. Both sides say that this bench has jurisdiction to hear the appeal. Accordingly both were heard. 2. Appellant's grievance is that the goods imported by appellant declared as "Styrene Butadience Co Polymer" was classified under CTH 40021100 and such goods were provisionally cleared. Subsequently, assessment thereof was finalized by the impugned order, levying antidumping duty on such goods, without change of classification by Revenue. Also there was no proposal for c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T 129 (S.C.) holding that the goods covered by customs sub-heading 4002.19 was only subject matter of Anti-Dumping investigation and goods of no other heading. Accordingly there cannot be misconception of the law to impose an unwarranted levy on the goods imported by appellant. 5. Revenue's contention at this stage was that since appellant failed to produce any evidence before the adjudicating authority, adjudication order should not be disbursed. 6. Heard both sides and perused the records. 7. Adjudicating authority issued show-cause notice for the purpose of finalization of assessment as is apparent from para 5 thereof, which reads thus: (a) The goods imported vide five Bills of Entry with numbers (1) 500271/18-03-05....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vely valued at Rs. 2,10,57,783/-, as referred to in the Second Notice, are held to be liable for confiscation under Section 111(m) of the said Act; (c) further, Lutex 701, imported under the 5 Bills of Entry covered in the First Notice, is chargeable to Anti Dumping duty, in terms of the said Notification and an amount of Rs. 10,14,101/- towards the same is, therefore, recoverable from the said Importer in terms of Section 28 of the said Act; (d) Lutex 780, imported under the 6 Bills of Entry covered in the Second Notice, is chargeable to anti dumping duty in terms of the said Notification and an amount of Rs. 16,88,618/- towards the same is, therefore, recoverable from the said Importer in terms of Section 28 of the said ....