SUNRISE ENTERPRISE Vs. COMMISSIONER OF CENTRAL EXCISE, JALLANDHAR

JUDGEMENT

(1.) AS per facts on records, the appellant imported Global Star Brand Tyres, Tubes and Flaps falling under Chapter 40 of the first schedule to the Customs Tariff Act, 1975 and filed 3 bills of entries, one dated 11 -7 -2007 and two dated 12 -7 -2007. The import of the said goods from peoples Republic of China and Thailand were leviable to provisional Anti -Dumping duty in terms of Notification No. dated 9 -10 -2006, at the rate which was equivalent to the difference between the reference price as specified in the duty table appended to the said notification and the landed value of the imported goods. As the landed value of the goods in all the 3 bills of entries was higher than the reference price specified in the notification in question, the goods were assessed to customs duty of around Rs. 4 Lakhs in each of the bills of the entries and anti -dumping duty as zero in each case. The assessment was completed by the customs appraisal on 19 -7 -2007 and 20 -7 -2007. The appellant discharged the duties accordingly on 23 -7 -2007. The bills of entries were pre -audited in concurrent audit on 23 -7 -2007 and as per the appellant, were returned to their Customs House Agent with pre -authenticated TR -6 challans.

(2.) ON 24 -7 -2007, a final Notification No. 88/2003, in respect of Anti -Dumping Duty on tyres, tubes, flaps etc., was issued, revising the reference price from the earlier reference price specified in the provisional Notification No. . As the value of the imported goods by the appellant was less than the reference price, the Revenue recalled the bills of entries, assessed the same imposing anti -dumping duties amounting to Rs. 2,37,075/ -.

(3.) AFTER hearing both the sides duly represented by Sh. Piyush Kumar, Advocate for the appellant and Shri Govind Dixit, DR for the respondent, we find that the entire scenario has now changed. In the Finance Act of 2009, the provisions of Section 9A of the Customs Tariff Act were amended. The sub -section 8 of Section 9A, under which anti -dumping duty is leviable, was substituted as under: -