2024 (5) TMI 944

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....r Advance Authorization Scheme-Notification No. 18/2015-Cus dated 01.04.2015. 1.2 As per Notification no. 61/2015-Cus (ADD) dated 11.12.2015, the goods "Cold Rolled Flat products of Stainless Steel" of size ranging from 600 MM to 1250 MM, covered under CTH 7219 and originating in or exported from China attracts Anti-dumping duty at specified percentage of Landed Value (AV+BCD). 1.2 It is the case of the department that the impugned goods covered under CTH 7219 are originated and exported from People's Republic of China. Therefore, it appeared that Anti- Dumping Duty (ADD) as per the Notification No. 61/2015-Cus (ADD) dated 11.12.2015 is leviable on the same. 1.3 Further, the department has also alleged that the Appellants had self assess....

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.... to caveats statutorily permitted to the proper officer allowing clearance vide the Sections 17(2) to 17(5) in the Act. Without prejudice, he further submits that the export obligation in respect of the advance authorization has been fulfilled by the appellant. There is no allegation of non-fulfilment of the export obligation and the allegation of the non-levy of an exempted duty is not on grounds that duty was not exempted, but on the subtle grounds that the bond amount falls short to the extent of the ADD i.e. exempted. He also submitted copies of EODC. He submits that Section 149 of the Customs Act provides for amendment of bill of entry even after clearance of the imported goods based on documentary evidence which was not in existence a....