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TMI Blog2022 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were allowed to be cleared after an interim order came to be passed by this Court on 09.01.2015. It is the case of the petitioner that the petitioner is not liable to pay Anti Dumping Duty in terms of Notification No.48/2014 -Customs (ADD) dated 11.12.2014 as the import had taken place much prior to issue of the impugned Notification as per the common law. Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries filed by the petitioner. It is for the petitioner to give a reply. Since the import pertains to the year 2014-15, the second res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, New Delhi, 2006(7) SCC 714. 4. The learned counsel for the petitioner has also placed reliance on the decision of this Court to buttress the point that the import cannot be subject Anti dumping duty even though the petitioner had cleared Bill of Entry after the impugned Notification No.48/2014 dated 11.12.2014 was issued. It is submitted that as per the decision of the Hon'ble Supreme Court in Sneh Enterprises v. Commr. of Customs , (2006) 7 SCC 714, it is not part of the common law that the import of the goods would be deemed to have been completed only when import goods passes the customers barriers. It is submitted that unless a statutory interdict exist, common law principle would apply which would mean that import wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry when the 2nd respondent insisted that the petitioner should pay Anti Dumping Duty in terms of the above notification. The goods were allowed to be cleared after an interim order came to be passed by this Court on 09.01.2015. It is the case of the petitioner that the petitioner is not liable to pay Anti Dumping Duty in terms of Notification No.48/2014 -Customs (ADD) dated 11.12.2014 as the import had taken place much prior to issue of the impugned Notification as per the common law. Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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