9911796707
TMI Blog2015 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealing with amendments in Customs Tariff Act, 1975 it stands observed that provisions of Section 9A of Customs Tariff Act, 1975 was amended to extend retrospectively machinery provisions of Customs Act, 1962 to anti-dumping duties levied under this section – In view of foregoing, date of presentation of bill of entry is relevant date for purpose of determining applicable rate of duty – Admittedly bills of entry were presented prior to 24-7-2007, when final anti-dumping notification was issued – As applicant has already been assessed to zero anti-dumping duty, court of view that further demand of anti-dumping duty in terms of subsequent notification is not called for – Accordingly, impugned order set aside – Decide in favour of Assesse. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, were returned to their Customs House Agent with pre-authenticated TR-6 challans. 3. On 24-7-2007, a final Notification No. 88/2003, in respect of Anti-Dumping Duty on tyres, tubes, flaps etc., was issued, revising the reference price from the earlier reference price specified in the provisional Notification No. 106/2006. As the value of the imported goods by the appellant was less than the reference price, the Revenue recalled the bills of entries, assessed the same imposing anti-dumping duties amounting to ₹ 2,37,075/-. 4. Being aggrieved with such assessment in respect of anti-dumping duty, the appellant filed appeal before Commissioner (Appeals), raising number of grounds. It was mainly contended by the appellant that ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall always be deemed to have been substituted on and from the 1st day of January, 1995, namely :- l (8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date of determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. As is seen form above sub-section 8 of Section 9A was amended retrospectively and the provisions of Customs Act including relating to the date for determination of rate of duty were made applicable. In terms of Section 15 of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
