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TMI Blog2021 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... hickness imported from Saudi Arabia and paid duty accordingly without levy of anti dumping duty. During the course of examination of the said goods, thickness was measured and the same was found to be between 3.73 mm and 3.86 mm. As per Revenue the said thickness range being covered under nominal thickness of 4mm as per BIS 14900:2000 which is liable for anti dumping duty in terms of Notification NO. 48/2014-Customs (ADD) dated 11th December 2014 at serial No.1. Therefore, the goods was seized and allowed to be released provisionally on certain conditions. Further, on scrutiny of the previous import data of the subject goods, it was noticed that a total of 68 consignment of the subject goods of float glass of thickness 3.8mm were imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification duty is to be demanded on clear float glass of nominal thickness ranging from 4mm to 12mm both inclusive. Nominal thickness and the tolerance as prescribed as per BIS 14900:2000 is 4mm which could have tolerance +/-0.33mm. Admittedly the goods of the appellant falls within the tolerance limit. Therefore, they are required to pay anti dumping duty. 5. Heard the parties. Considered the submissions in detail. 6. The facts which is not in dispute is that the actual measurement of the thickness of the goods is between 3.73mm to 3.86mm. 7. The said issue has been examined by the Additional Commissioner of Customs, ICD, Loni in appellant's own case where he had found as under: "6.3 I find that SCN heavily relies upon para 4.1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of Anti-Dumping duty straight away. Applicability of law is equal in equal circumstances, it cannot be made applicable as per convenience to suit a particular point. This aspect has not been touched in the SCN and the SCN proposes only the addition of tolerance limit to attract Anti-Dumping duty. 6.4. I have already re-produced the relevant portion of BIS notification i.e. para 4.1 & 4.1.1. from the plain reading of the said portion, I find that normally, the goods can be imported in various thicknesses enumerated in Table 1 of the para 4 of the said Notification. However, if purchaser and supplier agrees, the goods can be imported in any thickness and simultaneously, they have been provided the tolerance limit. In the instant case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the thickness as 3.8mm, it is indicative that mostly the thickness of the float glass will be 3,8mm only. I am in agreement with the submission of the appellant. 6.5 I find that the importer has defended their case vehemently on the ground that the Customs Department officials after verifying all the facts and conditions of the goods and Notification No. 48/2014-ADD have rightly assessed the subject Bills of Entry. They have discharged the duty in terms of the aforesaid notification 48/2014- ADD, when the declarations, description etc. were made properly, A perusal of the subject Bills of Entry concerning the impugned transactions indicates the same. In the said Bills of Entry, the importer had declared country of origin and the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been observed by the adjudicating authority as under: "17. It is case of department that the goods attract Anti-Dumping duty in terms of Notification No. 48/2014-Customs (ADD) dated 11.12.2014 as amended and this came to be noticed during the course of Theme Based Audit of the importer by the Post Clearance Audit section of Jawaharlal Nehru Custom House and the SCN has been issued by invoking the provisions of extended period as envisaged under section 28(4) of the Customs Act, 1962. The allegation being the central to the whole SCN issued, I deal with the issue at length, in this connection, I observe that the importer had declared the goods as Clear Float Glass of 3.8mm thickness and the impugned goods declared vide aforesaid bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms(ADD) dated 11.12.2014, as amended. In this regard, 1 find that the Theme Based Audit by the Post Clearance Audit section did not find the impugned goods for physical verification and the same is based on the tolerance of +0.3mm to the thickness already declared by the importer. There is no iota of evidence forthcoming in the entire SCN suggesting that the impugned goods were of 4.1mm in thickness to attract Anti-Dumping duty. It is important to note here that the Examining Officer has categorically recorded in his examination report that the impugned goods were examined carefully with reference to thickness. 1 find that this aspect of physical examination of impugned goods was never brought out in the SCN but the same has been agitated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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