2023 (9) TMI 731

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....ti-Dumping duty as per Customs Notification No.105/2006 dated 6.10.2006. Accordingly, the Original Authority confirmed an amount of Rs.6,64,208/- along with interest as per Section 18(2)(a) and (3) of Customs Act, 1962. The Commissioner (A) upheld this order in terms of Customs Notification No.105/2006 dated 6.10.2006 read with Notification No.78/2007 dated 29.06.2007. 2. The learned counsel on behalf of the appellant submitted that the matter stands settled vide Hon'ble Supreme Court's decision in the case of Commissioner of Customs, Bangalore vs. G.M. Exports: 2015 (324) E.L.T. 209 (S.C.). The Authorised Representative for the Revenue accepts that the issue stands settled. 3. The issue in dispute is whether Anti-dumping duty imposed....

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....ng duty on Compact Discs-Recordable (CD-Rs), originating in, or exported from People's Republic of China, Hong Kong, Singapore and Chinese Taipei Whereas, in the matter of import of Compact Discs-Recordable (CD-Rs) (hereinafter referred to as the subject goods), falling under sub-heading 8523 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) originating in, or exported from the People's Republic of China, Hong Kong, Singapore and Chinese Taipei (hereinafter referred to as the subject countries), the designated authority, in its preliminary findings vide notification No. 14/15/2005-DGAD dated the 28th August, 2006, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 28th August, 2006, h....

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....he assessees that the revenue's construction of Rule 20 would achieve indirectly what cannot be achieved directly, having regard to the mandatory language contained in Rule 13 second proviso. Here again a simple example would suffice. Say the provisional duty is levied at the rate of Rs. 50/- PMT and comes to an end after 6 months. 6 months later, a final duty is imposed again at the same rate of Rs. 50/- PMT with effect from the date of levy of the provisional duty. If learned counsel for the revenue were right, Rs. 50/- PMT could be recovered under Rule 20(2)(a) for the interregnum period as well which would, in effect, destroy the scheme of Rule 13 second proviso by extending the period of the provisional duty notification beyond a perio....