9911796707
TMI Blog2014 (1) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... inal findings is higher than the provisional duty already imposed and collected, the differential duty shall not be collected from the importer. Final price is higher than the provisional price and the differential duty shall not be collected from the importer - Stay granted. - C/169/2006 - Misc. Order No. 41284/2013 - Dated:- 30-4-2013 - Shri P.K. Das and Mathew John, Members (T) Shri Piyu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32 lakhs. The applicant filed application for reconsideration of the stay order on various grounds. By the impugned order, the Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. 3. The learned counsel submits that by Notification No. 106/2006-Cus., dated 9-10-2006, anti-dumping duty was levied provisionally on the import of Non-radial Bias Tyres, Tubes and Flaps o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is not sustainable in terms of Rule 21. 4. The learned AR submits that Rule 21 relates to refund of duty, on the other hand, Rule 20(1) stipulates that the anti-dumping duty may be levied from the date of imposition of provisional duty. He submits that the Commissioner (Appeals) rightly passed the stay order and rejected the appeal for non-compliance of the stay order. 5. For the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refunded to the importer. 6. Sub-rule (1) of Rule 21 provides that if the anti-dumping duty imposed by the Central Government on the basis of final findings is higher than the provisional duty already imposed and collected, the differential duty shall not be collected from the importer. In the present case, the final price is higher than the provisional price and the differential duty shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
