2011 (9) TMI 559 - AT - Customs

Notification No. 45/2006 - import of goods declared as viscose filament yarn from the People s Republic of China. - the imposition of anti-dumping duty as provided under serial No.5 of the Notification, which is in respect of any goods imported from any other country except the People s Republic of China, is not sustainable.

Summary

Issues: Application for waiver of pre-deposit of anti-dumping duty and penalty under Section 112(a) of the Customs Act.

Analysis:
1. The applicant sought waiver of pre-deposit of anti-dumping duty and penalty imposed under Section 112(a) of the Customs Act.
2. The Revenue contended that the applicant is liable to pay anti-dumping duty as per Notification No. 45/2006-Cus.
3. The applicant argued that since the goods were imported from the People's Republic of China, the anti-dumping duty imposed under serial No.5 of the notification, which excludes China PR, is not applicable.
4. The Tribunal noted that the goods were indeed imported from China PR, and imposing anti-dumping duty treating them as from any other country is not sustainable.
5. The JDR for the Revenue supported the lower authorities' findings.
6. Given that the goods were imported from China PR, the Tribunal waived the pre-deposit of duty, interest, and penalty for the appeal hearing.
7. The case involved import of viscose filament yarn from China PR, held liable for anti-dumping duty under serial No.5 of Notification No.45/2006-Cus.
8. The Tribunal found that since the goods were imported from China PR, the duty imposed under serial No.5, applicable to goods from countries other than China PR, was not valid. Therefore, the impugned order was set aside, and the appeal was allowed, with the stay petition disposed of.