9911796707
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Issues:
1. Application for waiver of pre-deposit of anti-dumping duty. 2. Imposition of anti-dumping duty on imported goods. 3. Interpretation of relevant notifications regarding anti-dumping duty. Analysis: The case involved an application by M/s. Bansilal Leisure Parks Ltd. for the waiver of pre-deposit of anti-dumping duty amounting to Rs. 50,19,646. The Appellant had imported Vitrified tiles of Chinese origin and cleared them by paying duty on 26-4-2003. Subsequently, anti-dumping duty was demanded based on Notification No. 73/03-Cus., dated 1-5-2003. The Appellant argued that as they cleared the goods before the imposition of anti-dumping duty, they should not be liable to pay it. On the other hand, the Departmental Representative contended that as per the notification, the duty was leviable from 2-5-2002, and since the goods were imported after this date, the duty was applicable. The Tribunal considered the submissions of both parties and focused on whether anti-dumping duty could be charged for goods imported when no notification imposing such duty was in force. It was noted that the Revenue did not extend the provisional notification imposing anti-dumping duties dated 2-5-2002. Consequently, the Tribunal found that the Appellants had a strong prima facie case for the waiver of pre-deposit of the entire duty amount. Therefore, the Tribunal stayed the recovery of the duty during the pendency of the Appeal, which was scheduled for regular hearing on 18-3-2005. In conclusion, the Tribunal granted the waiver of pre-deposit of anti-dumping duty to M/s. Bansilal Leisure Parks Ltd. based on the absence of a notification imposing such duty at the time of importation. The decision highlighted the importance of the timing of the imposition of anti-dumping duties concerning imported goods and the implications for duty liability.
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