SUPREME TRADING COMPANY Vs. COMMR. OF CUS., VISAKHAPATNAM

JUDGEMENT

(1.) THIS stay petition is directed for waiver of pre -deposit of differential duty amount of Rs. 17,16,688/ - which has been confirmed by the adjudicating authority and upheld by the Commissioner (Appeals).

(2.) THE learned Counsel appearing on behalf of the appellant submits that the demand of differential duty has arisen on the ground that the appellant has not discharged differential definitive anti -dumping duty which was higher than the provisional anti -dumping duty imposed. He drew our attention to Section 9A(3) of the Customs Tariff Act, 1975 and Rule 21(1) of the Anti -dumping Rules.

(3.) WE have carefully considered the submissions made by both sides. On perusal of Rule 21(1) of the Anti -dumping Rules, we find that if any higher definitive anti -dumping duty is imposed by the authority than the provisional anti -dumping duty, already imposed and collected, the differential duty for the period shall not be collected from the importer. As such, in view of the clear provisions, we find that the applicant has made out a prima facie case for waiver of pre -deposit of the amount involved in the matter. Accordingly, the condition for waiver of pre -deposit of the amounts involved in the matter is allowed and recovery thereof stayed till the disposal of the appeal.