2019 (4) TMI 185

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....hri T. Vishwanathan, Advocate for appellant Ms. P. Vinita Sekhar, Jt. Commr (AR) for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 30.11.2011 passed by the Commissioner of Customs (Appeals), Mumbai II. 2. Brief facts of the case are that the appellant is engaged in import and re-sale of Self Adhesive Vinyl (SAV), PVC sheets, PVC Flex ....

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....wever, the department did not agree with the submissions made by the appellant and for clearing the imported consignment, the appellant had paid the duty under protest. Aggrieved with the assessment made in the bills of entry, the appellant had filed appeals before the Commissioner (Appeals), which were disposed of vide the impugned order dated 30.11.2011, upholding the assessment of the bills of ....

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....cation No. 82/2011-Cus., dated 25.08.2011. In the said Notification, vide paragraph 3, it has been clarified that nothing contained in this notification shall apply to Self-Adhesive Vinyl. On perusal of both the above Notifications dated 30.07.2010 and 25.08.2011, it reveals that the goods imported by the appellant namely, self adhesive vinyl was never subjected to payment of anti-dumping duty ina....