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2014 (3) TMI 384 - AT - CustomsModification of the Stay Order - Demand of pre deposit - Notification No.138/2002-Cus - Held that - On a plain reading of the notification, it appears that anti-dumping duty could be imposed on CFL without choke and with choke. The Board s clarification in respect of items duty would be levied on two types of CFL such as Complete, ready to use wherein the choke is integrated within the lamp and choke is external - The issue of classification is a factual aspect which cannot be decided at the stage of hearing of application for modification of stay order - it is appropriate that applicant should be granted extension of time for compliance. Accordingly, the period of compliance of stay order is extended for a further period of 6 weeks - Decided partly in favour of assessee.
Issues:
1. Modification of Stay Order 2. Interpretation of Notification No.138/2002 3. Applicability of Anti-dumping Duty 4. Financial Hardship Claim 5. Extension of Compliance Time Issue 1: Modification of Stay Order The applicant sought modification of a Stay Order requiring a predeposit of Rs.2,50,00,000 within 8 weeks. The applicant argued that the goods imported were classified as CFL without choke, making the levy of anti-dumping duty unsustainable. The Revenue contended that the Tribunal had previously addressed similar cases and that the stay order should not be modified as per judicial precedents. The Tribunal reviewed the stay order, noting similarities with past cases and the applicant's failure to provide supporting material for a financial hardship claim. The Tribunal upheld the predeposit requirement, emphasizing that the issue of classification could not be determined at this stage. Issue 2: Interpretation of Notification No.138/2002 The applicant imported CFLs described as "Single U Tube CFL 9W" and "Energy Saving Lamps CFL 7W." The Tribunal referenced Notification No.138/2002, which specified rates for CFLs with and without chokes. The Board's clarification highlighted the distinction between CFLs with integrated chokes and external chokes. The Tribunal emphasized that the final decision on duty imposition would be made after a detailed examination during the appeal hearing. The Tribunal considered the facts of the case, including the previous judgment in a similar case, and directed the applicant to make the required predeposit. Issue 3: Applicability of Anti-dumping Duty The Tribunal analyzed the applicability of anti-dumping duty based on the classification of the imported CFLs. The applicant argued that the goods were without choke, challenging the levy of duty. The Revenue referenced past cases and judicial decisions to support the imposition of duty. The Tribunal reviewed the Notification and the nature of the imported goods, concluding that the issue of duty classification required a detailed examination during the appeal hearing. The Tribunal rejected the application for modification, maintaining the predeposit requirement. Issue 4: Financial Hardship Claim The applicant raised a financial hardship claim, which the Tribunal found unsupported by adequate evidence. The Tribunal noted the lack of material backing the claim and dismissed the argument, directing the applicant to comply with the predeposit requirement. The Tribunal emphasized the need for factual support in such claims and upheld the original order. Issue 5: Extension of Compliance Time While rejecting the modification application, the Tribunal granted an extension of 6 weeks for compliance with the stay order. The Tribunal extended the compliance deadline, emphasizing the importance of adhering to the predeposit directive. The Tribunal disposed of the miscellaneous application, setting a new compliance reporting date. This detailed analysis of the judgment covers the issues of modification of the stay order, interpretation of the notification, applicability of anti-dumping duty, financial hardship claims, and the extension of compliance time, providing a comprehensive overview of the legal reasoning and decisions made by the Tribunal.
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