2006 (7) TMI 405

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..... r, and C. Lama, DRs, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The Commissioner of Customs (Imports) has levied anti-dumping duty of Rs. 91,04,080/- under Section 9A of the Customs Tariff Act, 1975 read with notification 73/2003-Cus., dated 1-5-2003 on 24192 sq. meters of polished porcelain tiles covered under two bills of entry, both dated 16-6-2004, for clea .....

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..... aded on the vessel M.V. Cordelia at China on 20-5-2004 and the vessel discharged the said goods at Port Klang on 24-5-2004 for transhipment of the goods; that the goods covered by master bill of lading 254236 were further loaded on feeder vessel Q.C. Pintail; that goods covered by master bill of lading 262610 were loaded on 26-5-2004 at Chiwan on the vessel North Sea which discharged at Port Klang .....

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..... acking programme, not forming part of the show cause notice, cannot be used against them, does not hold water as the Commissioner s reliance upon it remains unchallenged in appeal. 4. In the light of the above, we hold that the department has discharged the burden of proving that the goods were exported from China and hence attracted levy of anti-dumping duty, uphold the impugned order and rejec .....

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