TaxTMI 
TaxTMI 
2023 (10) TMI 1125
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....f same description that had been imported between 12.6.2013 to 6.10.2014 were also leviable to antidumping duty. Based on these investigations notice was issued on 29.4.2015 demanding anti-dumping duty for all the consignments imported for the period 12.6.2013 to 6.10.2014 along with interest. The Commissioner confirmed the anti-dumping duty and imposed penalty under section 112 and 114AA. The goods were also confiscated under section 111(m) but were allowed to be redeemed under section 125 of the Customs act 1962. 2. The learned counsel on behalf of the appellant submitted that the 13 consignments which were imported earlier were physically examined and released on payment of assessed duty, which have attained finality and therefore, the question of reviewing the same without filing an appeal against the assessment order is not justifiable. He places reliance on the decision of the Supreme Court in the case of Flock India Pvt. Ltd.: 2000 (172) ELT 285 SC and Priya Blue Industries: 2004 (172) ELT 145 (SC). With regard to 8 Bills of Entry filed between 12.6.2013 and 8.4.2014 submits that the demand was barred by limitation prescribed under Section 28(1)(a), in as much as there is....
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....undra, Final order No. A/12326/2021 dated 31.8.2021 (Tri.-Ahmedabad). 4. The Authorised Representative on behalf of the Revenue submitted that the present Bill of Entry filed by the appellant was examined by the Chartered Engineers and they certified that the goods were CR steel flat sheet coils of mill edged and this was also examined by M/s. SGS India Private Limited who had also confirmed that the coils were of mill edged and this was also accepted by the appellant vide his statement dated 30.10.2014. With regard to the earlier consignments, he submitted that the Bills of Entry had identical description and it is claimed that mill edged coils are rough edged coils which are further worked upon to produce slit edged coils and therefore, the slit edged coils are more expensive than the mill edged coils. Since the value of the earlier consignments was similar to the present ones it is evident that they were also mill edged coils. He further submitted that imports from other suppliers, the appellant had clearly instructed them to mention slit edged and the evidences recovered clearly show that the appellant had asked the suppliers to mention the specifications in the documents, w....
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.... be availed on the facts of this case, but has fairly stated that if the notes to Heading No. 55.08 are to be read, considering the fact that there was no support to the sewing thread manufactured by the appellant, it would not be covered by the exemption Notification which would only apply if goods manufactured fall within the particular Heading mentioned. As it is clear that the sewing thread is not put up on a support, CESTAT is clearly right on merits. Equally, we do not think that there is any ground for interference on the extended period of limitation being applicable inasmuch as CESTAT is again correct in saying that as the declaration and RT-12 returns being vital documents submitted by the respondent (appellant herein) did not mention the vital word "hanks", they suppressed a material fact which, to their knowledge, would not bring their sewing thread within the exemption Notification. For all these reasons, we find no merit in these appeals. The appeals are, accordingly, dismissed, without any order as to costs". 6. Finally, it is claimed that the Commissioner was justified in imposing penalty in as much as the appellant had knowingly to avoid payment of anti-dumping ....
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....entral Government had imposed provisional anti-dumping duty on the subject goods vide notification No. 38/2009-Customs, dated the 22nd April, 2009, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, vide number G.S.R. 276 (E), dated the 22nd April, 2009 as amended by notification No. 56/2009-Customs, dated the 30th May, 2009, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, vide number G.S.R. 370(E), dated the 30th May, 2009; And whereas, the designated authority, vide its final findings vide notification No. 14/6/2008-DGAD dated 24th November, 2009, published in the Gazette of India, Extraordinary, Part I, Section I, dated the 24th November, 2009, has come to the conclusion that - (a) the subject goods have been exported to India from the subject countries below its normal value; (b) the domestic industry has suffered material injury; (c) the injury has been caused by the dumped imports from subject countries. and has recommended to impose definitive anti-dumping duties on all imports of the subject goods, originating in, or exported from, the subject countrie....
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....lled Flat products of stainless steel* Any Any other than at S. No. 20 and 21 above. 300 2254.69 MT US Dollar Any Any other than at s.no 21 above 400 1446.17 MT US Dollar 24 7219 China PR China PR Lianzhong Stainless Steel Corp Lianzhong Stainless Steel Corp 200 64.03 MT US Dollar *of the width of 600 mm upto 1250 mm of all series further worked than Cold rolled (cold reduced) with a thickness of up to 4 mm. 2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, and shall be payable in Indian currency. [Notification No. 14/2010-Cus., dated 20-2-2010] 9. Let's examine whether anti-dumping duty is leviable with regard to the live consignment which includes 31 coils imported vide Bill of Entry No.6966866 dated 6.10.2014. The SGS report extracted below clearly states that "we are of the opinion that all coils visually inspected were observed with rough edges and they are mill edge coils". 10. Based on this report, it is clear that the live consignment consisting of 31....
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....zed one of the documents is a mail received by the appellant from Sam Liang as shown below: Appellants were aware of the fact that anti-dumping duty is to be paid if it is less than 1250 mm and the reply given by the appellant also suggest that they can buy coils of 1255 mm to avoid antidumping duty. This mail clearly suggests that the appellant was aware of the fact that if the coil was of 1260 mm they had to pay anti-dumping duty which is not under dispute. Some of the documents seized also show that the consignments received from other overseas suppliers, the appellant had clearly asked them to mention the coil edge condition and these invoices clearly mention slit edge, while the consignments under dispute nowhere the edge conditions are mentioned and according to the Revenue goes to prove that though the appellant was aware that anti-dumping duty was liable to be paid, they had failed to mention the specifications of the coils. The appellant cannot get away from paying the relevant duties by stating that though they had knowledge it was for the officers concerned to assess the duties in accordance with the laws. The amendments to Section 17 of the Customs act 1962 clearly p....
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....value, entered by the Commissioner in relation to the past imports. The only document on the basis of which these findings were entered in relation to the goods covered by Bill of Entry dated 12-5-2000 is an invoice, copy of which is available at page 93 of paper book Volume-II. The Revenue has considered this document to be an 'invoice' issued by Isola Asia Pacific (Singapore) Inc. to R.R. Enterprises. There is no mention of the name of the consignee/buyer in this document, nor does this document bear any date, nor is it duly signed. The Revenue has heavily relied on this document (so-called 'invoice') which indicates the name of the goods as "Glass Epoxy Copper Clad Laminates" and the value of the goods as USD 71,125. Ld. SDR has only reiterated the observations of the Commissioner in relation to this document. But we have found substance in the submissions of the Counsel. This document, with all the said infirmities, can hardly be accepted as a manufacturer's or trader's invoice. The Revenue has no case that it is international practice to issue a commercial invoice without naming the buyer/consignee. The whole case of the Revenue in respect of the goods covered by Bill of Entry....
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....ther by examination/testing of the goods, by expert opinions or by producing incriminating documents such as invoices and letters or mails to prove that what they had imported was an item other than what is declared in these incriminating documents. Without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments as is held by the decisions discussed supra. 16. For the reasons discussed above, the demand for all the past consignments is set aside and therefore, the order to the extent of confiscation and penalty also stands set aside. We uphold that the live consignment of 31 coils is mill edged and anti-dumping duty is liable to be paid on the same. The matter is remanded to the original authority to re-determine the demand only for the 31 coils for which the reports suggest they are mill edged coils. It is needless to say that a reasonable opportunity of hearing to be given to the appellant. All other issues regarding redemption fine and penalty on the importer and personal penalty on Shri Chandra Mohan Sarda, Authorised Signatory are kept open with regard to the live consignment. 17. The appeals are di....
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.... 3 Page 2 of 5 RUD 17 51 Fegards: Sarda INTERNATIONAL LTD. CAMAC STREET, 5TH FLOOR, SUITE NO. 5. KOLKATA-700 017 0091-33-4006-1445/2282-4624/2282-4719/ 2282-4512 HONE: AX: 0091-33-2282-7204 MAIL: [email protected] Web Site: www.leesteel.com Original Message- From: Sam Liang To: [email protected] Sent: Friday, August 10, 2012 2:46 PM Subject: RE: stainless steel fatcory confirm 430/410 the width Dear Sarda To India 410/430 At now I want to suggestion to you just monent our one guest who is come form India he also interested 430/BA the width 1255MM .and then he know Anti-dumping However, he accept our suggestion . He only needs to provide 1240MM, but asked us to help him the relevant documents 1255MM, To cope with Anti-Dumping. So what do you think about it? I am waiting for your reply. Best regards Samantha Liang From: [email protected] To: [email protected] Subject: Re: stainless steel fatcory Date: Fri, 10 Aug 2012 13:34:31 +0530 Dear Mr. Samantha Liang, Thanks your mail. We can buy only 1255 mm and up and below this s under Anti-Dumping. What about your offer for....