Imposition of countervailing duty (CVD) on imports of stainless ...

Imports face countervailing duty, drawback claims allowed, penalties overturned.

Case Laws     Customs

August 30, 2024

Imposition of countervailing duty (CVD) on imports of stainless steel coils and plates from China, confiscation and penalties, duty drawback claims, and amendment of shipping bills. The Tribunal held that the imports on 12.10.2017 were liable for CVD u/s 9 of the Customs Tariff Act, 1975, as the exemption notification was issued later on 13.10.2017. While upholding the CVD demand, the Tribunal set aside the confiscation of goods u/s 111(d) of the Customs Act, 1962, and penalties u/ss 112(a), 114A, and 114AA, citing lack of evidence. The appellants' duty drawback claim and request for amendment of shipping bills u/s 149 were allowed, directing the Commissioner to examine and provide relief as per law. The Tribunal relied on relevant legal provisions, notifications, and judicial precedents in its decision.

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