TaxTMI 
TaxTMI 
2005 (8) TMI 143
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.... exported 4,182 MT of Pig Iron and 2,046 MT of castings as against the export obligation of 20,000 MT of Pig Iron and 20,000 MT of castings. The appellants have paid duty amount of Rs. 1,66,18,563/- subsequent to issue of show cause notice (Rs. 84,74,128/- towards Basic Customs Duty and Rs. 81,44,435/- towards Special Additional Duty and Special Customs Duty). The break-up of demand confirmed against the appellants is as follows : - (i) Basic Customs Duty (BCD) Rs. 1,01,37,819/- (ii) Anti-dumping Duty (ADD) Rs. 1,33,14,373/- (iii) Special Customs Duty (SCD) Rs. 50,68,909/- (iv) Special Additional Duty (SAD) Rs. 51,95,971/- Total Rs. 3,37,17,072/- 2. Main reliefs ....
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....only pay the BCD in terms of the bond and not the other duties and plead that there is no machinery for collection of other duties. We have seen the copy of impugned Bill of Entry at P79 of the paper book filed by the appellants. It is clearly indicated therein that the assessment is provisional as it is ought to be so under the advance licence scheme till the export obligation is fulfilled. The duty free imports are subject to exports to be made. We find nothing irregular in the Department demanding all the duties foregone when the appellants have failed to fulfil the export obligation. We are of the view that the department is correct in demanding not only BCD but all other duties ordinarily applicable on such imports. 4. The appellant....
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....-5-98 or the final ADD Notification No. 81/98, dt.27-10-98. Notification No. 22/98 imposed provisional ADD @ Rs. 1800 per MT. Notification No. 81/98 imposed final ADD of an amount equal to the difference between Rs. 4673 and the landed value of metcoke per MT. On appeal, CESTAT modified the ADD to specific amounts in US dollar terms in respect of specific exporters. We also find that while notifying these modified rates under Notification No. 69/2000, dt. l9-5-2000; imports by manufacturers of pig iron and steel were excluded from the purview of ADD. There is no material to show that such exclusion was as a result of final order of CESTAT passed while deciding on the final ADD determination. In fact Paragraph 5 in Notification No. 69/2000 r....
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....addition to" in this regard. He claims that ADD is levied in addition to BCD and hence cannot be included in the value for calculating SAD. He also refers to Budget Circulars of 2002 and 2003 and the retrospective amendments made through the Finance Bill, 2003 to exclude ADD from calculation of value for SAD. We note that the amendment has been given retrospective effect only from 1-3-2002 to give validity to the clarification given through Budget Circular of 2002. As such, the amendment cannot be read into law for the impugned period June 1998 to August 1998 which is well beyond the date 1-3-2002. ADD has the sole purpose of preventing injury from dumped imports. SAD being equal to a domestic levy, it must be imposed on a fair value of imp....