2013 (10) TMI 1149 - AT - Customs

Waiver of Pre-deposit - Whether the matter shall be jurisdiction of Anti-dumping Bench as export was made from China and the goods covered by Notification No. 39/2010-Cus as indicated in the table thereunder are liable to Anti-dumping duty Held that - Learned A.R. was requested to find out whether the exporter covered by Anti-dumping notification is in appeal before Anti-dumping Bench - If their appeal is pending, it would not be proper to decide the appeals by Customs Bench hurriedly as that shall have serious repercussion on the economy - Anti-dumping duty being a trade measure remedy and affect the economy, safeguard measure is to be taken and ascertain whether the exporters have preferred appeal before Anti-dumping Bench - Revenue is informed to keep note that they should inform the status on the aspect to the Bench when appeal reaches for hearing - To work out interim modality and also to strike a balance of case of both sides, assessee was directed to submit the amount as pre-deposit Partial stay granted.

Summary

Issues: Jurisdiction of Anti-dumping Bench, Classification of goods under Customs Tariff Act, Financial hardship of the appellants, Pre-deposit requirement during appeal

Jurisdiction of Anti-dumping Bench:
The judgment revolves around the jurisdiction of the Anti-dumping Bench concerning goods imported from China and covered by Notification No. 39/2010-Cus. The appellant argued that certain goods, like rubber vertical injection moulding machine, were exempt from Anti-dumping duty based on the appraisal report of Customs. The Adjudicating Authority disagreed, leading to the imposition of Anti-dumping duty, penalty, and interest. The Tribunal refrained from a final decision, urging the Revenue to confirm if the exporter had appealed before the Anti-dumping Bench to prevent hasty decisions impacting the economy.

Classification of goods under Customs Tariff Act:
The Revenue supported the classification of imported goods under Tariff Entry No. 8477, aligning with the Anti-dumping notification. The Tribunal deferred a decision on the merit, emphasizing the importance of ascertaining if the exporters had appealed before the Anti-dumping Bench. To balance both sides, the Tribunal directed the appellant to deposit a specific amount within a deadline, considering financial constraints and the significant Anti-dumping duty liability.

Financial hardship of the appellants:
The Tribunal acknowledged the financial hardships faced by the appellants, especially the main appellant directed to make a substantial deposit. In light of this, the requirement of pre-deposit was waived for the four stay applications during the appeal process, ensuring fairness and considering the financial challenges encountered by the appellants.

Pre-deposit requirement during appeal:
In a specific case where the appellant had faced a penalty, the Tribunal ordered a stay of penalty recovery and waived the pre-deposit requirement during the appeal period. This decision aligned with the approach taken in similar cases to provide relief to appellants facing financial constraints during the legal process.

This detailed analysis of the judgment highlights the key issues addressed by the Tribunal, including jurisdiction, classification of goods, financial considerations for the appellants, and the pre-deposit requirements during the appeal process. The judgment underscores the importance of a balanced approach, ensuring fairness, and considering the economic implications of Anti-dumping measures on trade and commerce.