2004 (3) TMI 677 - Commissioner - Customs

Summary

Issues Involved:
1. Applicability of Anti-Dumping Duty (ADD) rate.
2. Interpretation of the Notification regarding ADD.
3. Burden of proof for claiming exemption.
4. Liability to pay interest on differential duty.

Detailed Analysis:

1. Applicability of Anti-Dumping Duty (ADD) Rate:
The appellant imported Metallurgical Coke and was initially assessed provisionally with an ADD of US $19.22 per metric tonne (PMT) based on Notification No. 69/2000-Cus., dated 19-5-2000. However, the adjudicating authority finalized the assessment charging ADD at a higher rate of US $24.95 PMT, as the exporter, M/s. Shanxi Minmetals Industrial & Trading Co. Ltd., China, was not listed under the specified exporters in the notification. The appellant contended that the exporter was part of the Shanxi Coal Import Export Group Corporation (Minmetals Group), which was listed in the notification.

2. Interpretation of the Notification Regarding ADD:
The adjudicating authority observed that the notification specified ADD rates for certain Chinese exporters. Since M/s. Shanxi Minmetals Industrial & Trading Co. Ltd., China, was not explicitly listed, the higher ADD rate of US $24.95 PMT applied. The appellant argued that the Shanxi Coal Import Export Group Corporation (Minmetals Group) was a group and included their exporter. They provided various documents, including a letter from the exporter and a press note, to support this claim. However, the adjudicating authority found that the notification explicitly listed companies and did not support the appellant's interpretation.

3. Burden of Proof for Claiming Exemption:
The adjudicating authority held that the notification functioned as a partial exemption for certain companies, and thus, the burden of proof was on the appellant to show they were entitled to the lower ADD rate. The appellant failed to provide conclusive evidence that their exporter was part of the listed group in the notification. The authority noted that there was a company by the name Shanxi Coal Import & Export Group Corporation in China, distinct from the appellant's exporter, and the appellant's claims were not substantiated by the provided evidence.

4. Liability to Pay Interest on Differential Duty:
The appellant contested the demand for interest on the differential duty, arguing there was no provision for such interest at the time. The adjudicating authority, however, cited Section 47 of the Customs Act, 1962, which mandates interest payment if duty is not paid within the stipulated time after the final assessment of the Bill of Entry. Consequently, the appellant was liable to pay interest from the date of final assessment.

Conclusion:
The appeal was rejected, confirming the higher ADD rate of US $24.95 PMT and the liability to pay interest on the differential duty. The adjudicating authority's order was deemed to be well-reasoned and not violative of natural justice principles. The appellant's arguments regarding group interpretation, redundancy of the notification, and ambiguity in taxing statutes were dismissed, affirming the department's stance and the adjudicating authority's findings.