DYNA ENTERPRISES Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant has filed this appeal and the application for stay in respect of the Order -in -Appeal No. 120/2006 dated 07.4.2006 passed by the Commissioner of Customs (Appeals), Cochin.

(2.) IN the impugned order, the Commissioner (Appeals) has upheld the order of the Original Authority which confirms the demand of Rs. 29,38,75,442/ - being the anti -dumping duty on the goods imported under Section 28(2) of the Customs Act. Interest under Section 28(AB) of the Customs Act, 1962 has also been demanded. In terms of the impugned order, the appellant is required to pre -deposit the above amount along with interest.

(3.) THE learned JDR contended that the issue is squarely covered by the decision of the Tribunal (Anti -Dumping Bench) in the case of NITCO Tiles Ltd. v. Designated Authority .