2023 (4) TMI 1460

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....artment : Shri Gopi Raman, Authorized Representative ORDER ANIL CHOUDHARY :- Heard the parties. The issue involved in the appeal is whether the appellant is liable to pay Anti Dumping Duty under serial number either 14 or 21 of Notification No. 21/2014-CUS (ADD) dated 13 June, 2014. 2. That in the normal course of trade the Appellant had imported four consignments of 1087 MT of "PVC" R....

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....2019 - do - 520 30623428 4656894 5589633 1100633 3. 2300305 05.03. 2019 - do - 257.5 16157981 1692146 2743178 1240218 4. 2300713 05.03. 2019 - do - 257.5 16157981 1692146 2743178 1240218     Total       8484120 11607639 3685754 3. That thereafter the audit scrutin....

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....to Rs. 36,85,754/- should not be recovered in terms of Section 28 (1) of the Customs Act, 1962 along with interest at the rate fixed by notification issued under Section 28AA of the Customs Act, 1962. 5. That the Learned Adjudicating Authority had thereafter passed the Adjudication Order dated 30.01.2020 under DIN - 20200174NE00005U548E, vide which he has confirmed the demand of duty short levi....

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....uments particularly Bill of lading that the goods are being exported by the manufacturer namely M/s Xinjiang Zhongtai Chemical Co. Ltd., China and the goods have been consigned to LDPE India (appellant). The port of loading is Xinjiang Port, China and the port of discharge is in India, place of delivery being ICD, TKD, New Delhi. Thus, the goods have originated from China and have sailed from Chin....