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2016 (7) TMI 885

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..... ication having been issued, the petitioner was issued with the show cause notice and he brought to the notice of the authority the clarification issued, yet the authority while passing the order in original proposed to confirm the proposal in the show cause notice on the ground that the Notification No.27/2014 was not amended. The authority was well justified in taking such a stand in the order-in-original because the communication of the Directorate General of Anti-Dumping and Allied Duties dated 11.09.2014 did not fructify into a notification by the Government of India. However, now the things stand cleared in the light of the notification dated 22.01.2016 which is a corrigendum to the notification dated 13.06.2014 which has partially .....

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..... r of the goods was M/s.Tricon Energy UK Ltd., the producer/manufacturer being M/s.Formosa Plastics Corporation, Taiwan. The goods were assessed under Customs tariff Heading 39042110 and cleared. Subsequently, show cause notice was issued to the petitioner by the third respondent dated 29.05.2015 on the ground that the goods were assessed and cleared without being subjected to levy of anti-dumping duty in terms of Serial No.8 of Notification No.27/2014 ADD dated 13.06.2014 and the third respondent proposed to demand an amount of ₹ 2,09,034/-. The petitioner submitted their reply and during the course of personal hearing submitted that there is no requirement that the goods should be physically exported from the European Union and that .....

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..... the Notification No.27/2014 ADD dated 13.06.2014. Sl.No Heading Description Country of origin Country of export Producer Exporter Amount Unit Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 5 3904 Homo- polymer of vinyl chloride monomer (suspensio n grade) Taiwan European Union Formosa Pla .....

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..... cessary clarification may please be issued to the customs authorities in different ports to the effect that in order to avail the specific duty for a particular channel of trade indicated in the notifications imposing AD duty, the goods need not be physically shipped from the 'Country of Export' indicated in the relevant notification and the issue of commercial invoice by the concerned exporter of the 'Country of Export' would suffice. This will not only help the customs authorities in different ports to uniformly interpret the AD duty notifications and also the importers in clearing the goods without any hassle. 8. Inspite of this clarification having been issued, the petitioner was issued with the show cause notice an .....

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