HARSH INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) All the above appeals arise out of separate Orders -in -Appeal passed by the Commissioner of Customs(Appeals), Mumbai involving common issues and are hence heard together and disposed of by this common order.

(2.) THE issue relates to levy of anti dumping duty on imports of vitrified/porcelain tiles from China/UAE under the provisions of Notification No. 73/03 Cus dated 1.5.03.

(3.) BY Notification No. 50/02 -Cus dated 2.5.02, anti dumping duty was imposed in respect of vitrified/porcelain tiles exported /originating from China/UAE, and the levy was effected upto and inclusive of the 1st day of November, 2002. M/s. Harsh International and Abhinav Ceramic imported one consignment of tiles prior to 1.11.02 while all the other appellants imported tiles subsequent to 1.11.02 and no imports subsequent to 1.5.03 took place by any of the appellants. Notification No. 50/02 -Cus was issued by the Central Government pursuant to the provisional findings dated 3.12.2001 of the Designated Authority in the Ministry of Commerce. Pursuant to the final findings dated 5.2.03, anti dumping duty on tiles imported from UAE/China was imposed vide Notification No. 73/03 -Cus dated 1.5.03 which further provided that the anti dumping duty imposed thereunder shall be levied with effect from 2.5.02 i.e. the date of levy of provisional anti dumping duty. Pursuant to the above, demand cum show cause notices were issued under Section 28 of the Customs Act 1962, for recovery of duty on tiles imported by all the appellants; demands were confirmed by the Dy.Commissioner of Customs whose orders were upheld by the Commissioner(Appeals). Hence, these appeals.