9911796707
TMI Blog1988 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... of recovery thereof. The appellants filed ex-bond Bill of entry on 3-11-1995 for clearance of 13,230 kgs. of Nitrite Type Synthetic Rubber Grade DN-200 against the DEEC Book; the bill of entry was finalised on 6-11-1995; the appellant's goods were warehoused and the goods were physically cleared from the warehouse on 16-11-1995. The duty has been demanded on the ground that in the case of goods cleared from a warehouse under Section 68, the date of determination for rate of duty and Tariff valuation of imported goods is the date on which the goods are actually removed from the warehouse in terms of the provisions of Section 15(1)(b) of the Customs Act, 1962, and since prior to the clearance of the goods from the warehouse, an Additional dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act, 1975 empowers the Central Government by Notification in the Official Gazette to impose anti-dumping duty not exceeding the margin of dumping on importation of any article exported from any country or territory to India at less than its normal value. Under clause (6) of Section 9A, the Central Government is empowered to make Rules for the purpose of this section to provide inter alia for the manner in which the articles liable for any anti-dumping duty under this section may be identified and for the manner in which export price and the normal price and the margin of dumping in relation to such articles may be determined and for the assessment and collection of such anti-dumping duty. Under sub-clause (4) of Section 9A, the anti-dum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pan into India. Subsequently, the Government issued Notification 159/95, dated 14-11-1995 in exercise of the powers conferred by Section 9A(1) of the Central Excise Tariff Act, 1975 read with Rule 21 of the (Identification, Assessment and Collection of Duty or Additional Duty on Dumped Articles), Rules imposing additional duty at the rate of Rs. 19,306/- PMT on the said goods when imported from Japan into India. 5. The Applicant before us did not challenge the order on determination or imposition of anti-dumping duty (against which an appeal lies under Section 9C of the Customs Tariff Act, 1975 to a Special Bench of the Tribunal constituted by the President of the Tribunal and consisting of the President and not less than 2 Members (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich purpose the importer has to file a fresh bill of entry for home consumption. In other words, it is the date of filing the bill of entry for home consumption which determines the rate of duty in clauses (a) and (b) of Section 15. 6. From the above, it appears that it is the department which has a prima facie case and not the appellants. We therefore, reject the prayer for waiver and stay and direct the appellants to deposit the entire duty amount within a period of 8 weeks from the date of receipt of this order, failing which the appeal will be liable for dismissal without further notice. Matter to come up for reporting compliance on 18th March, 1998. 7. [Assent per : S.K. Bhatnagar, Vice President]. - I would only like to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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