COMMISSIONER OF CUSTOMS, COCHIN Vs. ROYAL IMPEX

JUDGEMENT

(1.) REVENUE has filed this appeal against the OIA No. 153/2003 -Cus., dated 17 -11 -2003 passed by the Commissioner of Customs (Appeals), Cochin.

(2.) THE respondents imported 56,800 pieces of CFL lamps through Cochin Port on 26 -11 -2002. The goods were cleared on payment of duty at the rate of 30%+16%+4%. Subsequently, the Government, by Notification No. 138/2002 -Cus., dated 10 -12 -2002, imposed definitive anti -dumping duty on all imports of CFL from the Peoples Republic of China and Hongkong. Further, in terms of Para 2 of the said Notification, the said levy would be effective from the date of imposition of provisional anti -dumping duty i.e. 21 -12 -2001. Since the imported goods would be leviable to anti -dumping duty in terms of the above -mentioned Notification, Revenue proceeded against the respondents for recovery of the duty not levied. The Deputy Commissioner of Customs confirmed a demand of Rs. 3,42,709/ - under Section 28(2) of the Customs Act. The respondents approached the Commissioner (Appeals), who allowed the appeal of the respondents in the impugned OIA.

(3.) THE Revenue is aggrieved over the impugned order on the following grounds : -