2005 (2) TMI 631 - AT - Customs

Summary

Issues:
1. Appeal against confirmed duty, interest, and penalty.
2. Allegation of not following directions in remand order.
3. Discrepancy in origin of imported goods.
4. Incorrect calculation of anti-dumping duty.
5. Improper assessable value determination.
6. Failure to comply with Tribunal's remand order.
7. Re-quantification of duty, interest, and penalty.

Analysis:
The appeal was filed against the confirmed duty, interest, and penalty imposed on the appellants. The Counsel argued that the impugned order should be set aside as it did not adhere to the directions in the Tribunal's earlier remand order. The Tribunal found that the appellants imported goods of Thailand origin but paid duty for Taiwan origin goods. The Tribunal accepted the appellants' contentions regarding the anti-dumping duty calculation and assessable value determination, remanding the matter for re-quantification. However, the adjudicating authority failed to comply with the Tribunal's directions, leading to the case being sent back for proper re-quantification of duty, interest, and penalty.

The Tribunal noted that the appellants were liable to pay anti-dumping duty based on the correct origin of the imported goods, as per the relevant notifications. It was emphasized that the calculation of Countervailing Duty (CVD) should exclude the anti-dumping duty component to determine the assessable value accurately. Additionally, since the goods were confirmed to be of Thailand origin, the declared value provided by the appellants should be accepted, and any penalty imposed should not exceed 25% of the re-calculated duty amount. The adjudicating authority was directed to make a decision after hearing the appellants, ensuring compliance with the Tribunal's directions for a fair and accurate assessment.

In conclusion, the Tribunal set aside the impugned order due to non-compliance with the remand order directions and sent the case back to the adjudicating authority for re-quantification of duty, interest, and penalty. The correct anti-dumping duty rates, exclusion of anti-dumping duty in CVD calculation, and accurate assessable value determination based on the goods' actual origin were highlighted as crucial factors for the re-assessment process. The adjudicating authority was instructed to follow the Tribunal's directions and ensure a just resolution in line with the legal provisions and notifications applicable to the case.