SNEH ENTERPRISES Vs. COMMISSIONER OF CUSTOMS NEW DELHI

JUDGEMENT

(1.) Sealed maintenance free lead acid batteries manufactured in Taiwan for being used in Uninterrupted Power Supply (UPS) were imported by the appellant at Mumbai on 16.4.2002. The goods were trans-shipped from Mumbai to Delhi. The Bill of Entry, however, was filed by the appellant with the customs authorities at Delhi on 22.5.2002.

(2.) Anti-dumping duty, indisputably, can be levied on issuance of a notification by the Central Government in terms of Section 9A of the Customs Tariff Act, 1975 (for short, 'the Act'). The said provision reads thus :

(3.) The Central Government, in exercise of its power thereunder, issued a notification on 22.5.2002 on lead acid batteries, originating in or exported, inter alia8 from Taiwan, Singapore and Hong Kong. The respondents, relying on or on the basis of the said notification directed payment of anti- dumping duty on the said imported goods by the appellant.