2008 (1) TMI 363 - AT - Customs

Appellants paid anti-dumping duty at the rate provisionally fixed and cleared the goods - Subsequently the rate was enhanced by final fixation - Accordingly Revenue demanded differential duty as per Rule 21 of Customs Tariff (Identification Assessment and Collection of Anti-Dumping Duty on Dumped Articles for Determination of Injury) Rules 1995 in case of final duty being higher than the provisional duty the differential will not be collected from the importer appeal allowed

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled that if final anti-dumping duty is higher than provisional duty, importer should not pay the differential. The Tribunal set aside the demand for differential duty in the present case, following Rule 21 of Customs Tariff Rules. Both appeals were allowed with consequential relief.