9911796707
TMI Blog2010 (2) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... or disposal of present appeal and emanating from the record, is that the assessee-M/s. H.B. Fibres Limited (for short "the assessee") imported two consignments from M/s. Bollag International Corporation, Newell, USA and filed bills of entry Nos. 1823 and 1824 dated 7-9-1998, whereby the goods were declared as "Wool Waste". As in the wake of examination and chemical analysis, the goods were found to be Acrylic Fiber, therefore, a show cause notice dated 21-9-1998 was issued to the assessee under Sections 111(m) and 112(a) of the Customs Act, 1962 (for brevity "the Act"). The penal action was also proposed to be taken under Sections 112 and 114-A of the Act against the Managing Director/partners of erring firms, who were stated to be instrume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the present case the action of the authorities below not to refund the anti-dumping duty paid by the present appellant in excess, is legally sustainable in the eyes of law?" 6. Assailing the impugned orders, learned counsel for the assessee has contended that the rate of Anti-dumping duty fixed in the show cause notice and paid by the assessee was provisional in nature and thereafter the same was revised, pertaining to the relevant period. The argument is that as per Rule 21(2) of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter to be referred as "the Rules"), if, the anti-dumping duty fixed after the conclusion of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the assessee imported two consignments from USA and submitted the bills of entry Nos. 1823 and 1824 dated 7-9-1998. Subsequently, on chemical analysis and examination, the goods were found to be Acrylic Fibre. Originally, the Adjudicating Authority, vide order dated 31-3-2001, directed that the acrylic fibre in question be assessed to duty at CIF value at the rate of US $ 1.12 per Kg. Accordingly, the assessee provisionally paid the Anti-dumping duty at the rate of 42.92 per Kg., in pursuance of the show cause notice dated 21-9-1998. Thereafter, the rates of Anti-dumping duty were revised and re-fixed at the rate of 0.296 US $ per Kg. during the relevant period 1-4-1998 to 31-3-1999. Thus, it would be seen that the facts of this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that there was variation in the period of investigation adopted by the Designated Authority and that notified, Learned Counsels representing the appellant and Designated Authority were directed to sit together and re-work the data with the help of technical experts. After joint sitting the officers of the Designated Authority came out with new computation of Anti-dumping duty confining strictly to the period of investigation notified. Calculation of the Anti-dumping duty in that situation also was not found to be correct because of the wrong understanding of clause (2) of Annexure 1. Thereupon, the officers of the Designated Authority were directed to requantify the Anti-dumping duty in the light of our understanding of Annexure II to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of 1997, which was subsequently modified. Therefore, the department can only recover the (actual) revised rate of Anti-dumping duty, during the relevant period as tabulated above. In that eventuality, if the assessee had already paid the excess amount provisionally, it (assessee) is entitled to its refund, as contemplated under Rule 21(2) of the Rules, in the obtaining circumstances of the case. 14. In the light of the aforesaid reasons, the appeal of the assessee is hereby accepted. The impugned orders Annexures A1 and A2 are set aside and the assessee is held entitled to the refund of amount of excess duty paid. The question of law is accordingly answered in favour of the assessee. However, keeping in view the peculiar facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
