9911796707
TMI Blog2015 (8) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... r, which is yet to be made. Hence, such exercise shall be completed by the respondents within a period of four weeks from the date of receipt of a copy of this order. In the meanwhile, for the purpose of release of goods i.e., L-ASCORBATE 2-PHOSPATE - 35 PCT, 50% of the Anti Dumping Duty as determined shall be paid by the petitioner and for the balance amount, a bond as directed by the authority concerned is directed to be executed by the petitioner. On such compliance, the goods shall be released forthwith. As far as the other item viz., MONO POTASSIUM PHOSPATE, it is mutually agreed by both the counsel on record that there is no dispute. Hence, the respondents are directed to release the said goods forthwith. Petition disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had also made payment for the said goods in full through its Bankers. Thereafter, under the Bill of Lading dated 28.10.2014, despatched the goods from Shanghai Seaport to Chennai Seaport. The goods arrived in the first week of November 2014 and the petitioner filed Bill of Entry No.7349429 dated 12.11.2014 with the office of the respondent for clearance of the same. According to the petitioner, the goods under import were to be used as raw material for manufacture of animal feeds supplement and not for pharmaceutical use. He would further submit that the petitioner classified the first lot of goods viz., L-ASCORBATE 2-PHOSPATE - 35 PCT under Customs Tariff Heading 29362700 and the 2nd lot of goods MONO POTASSIUM PHOSPATE under Customs Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly dispute is whether the 1st lot of goods i.e., L-ASCORBATE 2-PHOSPATE - 35 PCT attract Anti Dumping Duty or not. According to him, the said goods do not attract Anti Dumping Duty for the reason that they are not covered under the relevant Notification governing levy of Anti Dumping Duty. Further, according to the learned counsel, earlier, the petitioner has sought for reclassification of the goods under HSN Chapter 2309 and not under HSN Chapter 2936, some of which covered under the said heading attracts Anti Dumping Duty, however, the 3rd respondent has not acceded to the request of the petitioner for reclassification. That apart, according to the learned counsel for the petitioner, the respondents have not chosen to allow bonding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... China at the rate of USD 3.99 kgs. The subject bill of entry was assessed by charging the ADD. The subject bill of entry was assessed n the declared Customs Tariff Heading. However, when ADD was charged on the goods, the petitioner came up with an alternate classification for the goods with an intention to avoid payment of ADD. The item under import is a separately chemically defined organic compound and the classification claimed by the petitioner is under Vitamin C and its derivatives is proper and correct. In terms of Section 17(5) of the Customs Act, 1962, a speaking order is required to be issued when re-assessment is contrary to self assessment done by the importer. It is his contention that the department has accepted the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such exercise shall be completed by the respondents within a period of four weeks from the date of receipt of a copy of this order. In the meanwhile, for the purpose of release of goods i.e., L-ASCORBATE 2-PHOSPATE - 35 PCT, 50% of the Anti Dumping Duty as determined shall be paid by the petitioner and for the balance amount, a bond as directed by the authority concerned is directed to be executed by the petitioner. On such compliance, the goods shall be released forthwith. As far as the other item viz., MONO POTASSIUM PHOSPATE, it is mutually agreed by both the counsel on record that there is no dispute. Hence, the respondents are directed to release the said goods forthwith. With the above directions, the writ petition is disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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