TaxTMI 
TaxTMI 
2025 (7) TMI 1471
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....aluminum alloy wheels imported from China on provisional basis. The said imposition was for limited period of 6 months. Subsequently, the said anti-dumping duty imposed provisionally was imposed definitively vide notification no. 21/2015-CUS(ABD) dated 22.05.2015 at the rate of USD 2.15 per KG on aluminum alloy wheels imported from China. Prior to 2014, appellant was importing aluminum alloy wheels from China therefore a investigation was initiated against the appellant to examine whether appellant was importing aluminum alloy wheels from China and whether appellant was paying anti-dumping duty. During the course of investigation statement of Shri Sanjay Kacheria, Managing Director of Neo Wheels limited was recorded on 22.11.2017 under section 108 of Customs Act, 1962. Sanjay Kacheria is one of the appellants in the present set of appeals. Further, statement of Shri Satya Kacheria, President of sales and market of Neo Wheels Limited was recorded on 30.11.2017 under section 108 of Customs Act, 1962. Shri Satya Kacheria is also one of the appellants in the present set of appeals. The imports of the appellant subsequent to the issue of notification of imposing anti-dumping duty were t....
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....d. Appellant through their letter dated 21.08.2019 filed a written reply to the communication dated 24.06.2019 which is termed as supplementary notice to show cause notice dated 05.11.2018. The Original Authority through impugned Order-In-Original dated 04.11.2019 confirmed that the entire demand of anti-dumping duty alongwith interest and equivalent penalty. Further, penalties were imposed on Shri Sanjay Kacheria and Shri Satya Kacheria under sections 112 (a) and Section 114 AA of the Customs Act, 1962. Aggrieved by the said order, appellant is before this Tribunal. 3. The grounds stated in the appeal are as follows : (a) In view of ruling by Hon'ble Delhi High Court on 27.03.2015 in the case of Mahindra & Mahindra Limited reported at 2015 (322) E.L.T. 892 (Del.). Anti-dumping duty is not payable on alloy wheels imported from China or originated from China. (b) Alloy wheels imported by the appellants were neither originated nor exported from China nor were routed through Taiwan. It is admitted fact that except Futek alloy company limited, no other entity has imported aluminum alloy wheels into Taiwan from China and that the impugned demand does not relate to i....
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....appeal paper book, there is a copy of letter dated 13.03.2019 issued by Consul (Eco) Consulate General of India, Hong Kong addressed to Principal Additional Director General, Directorate of Revenue Intelligence. The said letter is relied upon by Revenue for issue of show cause notice. The said letter states that only one company by name Futek Alloy Company limited in Taiwan has ever imported aluminum alloy wheels from China. The four companies of Taiwan from whom the appellant has imported alloy wheels during the period of show cause notice does not include Futek alloy company limited as supplier of goods and therefore the said letter dated 13.03.2019 is evidence that the appellant has not imported goods from China and except goods at serial no. 30 of table annexed to show cause notice, there was no doubt about the goods that they were not originated or manufactured in China. (f) A letter issued by Assistant Director DRI to Shri Sanjay Kacheria, one of the appellants on 10.01.2018 at paragraph marked as (a) stated that the understanding of the appellant that the certificates of origin have been cancelled or invalidated is incorrect. The said letter is sufficient proof to i....
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.... learned AR has relied on Hon'ble Supreme Court's ruling in the case of Collector of Customs, Madras Vs. Bhoormull but neither gave any citation nor provided a copy of the said judgment. 8. Both sides were allowed to submit additional written submissions. The appellant has submitted additional written submissions which were received on 16.07.2025 by Registry. They made following submissions through additional written submissions : (a) The communication received from consulate general of India, Hong Kong dated 13.03.2019 confirms that except one company by name Futek alloys company limited, no one else in Taiwan has ever imported aluminum alloy wheels from China. In the present case undisputedly, the appellant has not imported any aluminum alloy wheels from Futek alloys company limited. (b) Taiwanese customs have claimed that one certificate of origin bearing no. EI7LA00281 is suspected forgery as one transshipment declared by Fortune rainbow company limited correspond to the cargo covered by the said certificate of origin but another transshipment matches the cargo of commercial invoice no. 3561610050B. (c) The particular certificate of origin is suspe....
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....of filing of the said bills of entry to be from 05.12.2014 to 05.02.2017. The letter issued by Assistant Director DRI on 10.01.2018 addressed to Shri Sanjay Kacheria, one of the appellants available at page no. 48 of appeal paper book indicate that none of the certificate of origin has been cancelled or invalidated which means that even on 10.01.2018 all the certificates of country of origin filed between 05.12.2014 and 05.02.2017 were valid. We further note that the said letter dated 13.03.2019 indicates that only Futek alloy company limited of Taiwan have ever imported aluminum alloy wheels from China. We note that the annexure enclosed to the show cause notice in respect of 30 bills of entry and list of commercial invoices relied upon does not indicate that any of the consignment under investigation was imported from Futek alloy company limited, Taiwan. We also note that in respect of one certificate of origin for which a doubt was raised in the said letter dated 13.03.2019. In respect of said certificates of origin, paragraph 3 of the said letter states "3. Taiwan Customs has found that one transshipment declared by Fortune Rainbow Co. Ltd. corresponds to the cargo of ....