DAYANAND GLASS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has prayed for a direction to refund an amount of Rs.3,72,790.00 collected by the department of Customs under the heading of anti dumping duty from the petitioner.

(2.) Brief facts are as under.

(3.) Petitioner is a company registered under the Companies Act and is engaged in the manufacturing of mirrors and other glass items. Under bill of entry dtd. 1/5/2015, the petitioner had imported 200 HC-NIC Page 1 of 6 Created On Sat Apr 30 01:36:19 IST 2016 C/SCA/2124/2016 ORDER sheets of 1.9 mm clear float glass from China. The bill of entry was processed by the Customs Authority and the customs duty and the additional duties totaling to Rs.6,93,756.00 was demanded which the petitioner paid. From the bill of entry processed by the Customs Department, copy of which is produced at Annexure:A to the petition, it can be seen that at that stage the demand towards anti-dumping duty was nil. However, it appears that despite the petitioner paying the custom and additional duties as assessed by the Customs Department, the goods were not cleared. The authorities raised a further demand of Rs.3,72,790.00 by way of anti-dumping duty. According to the petitioner, since the goods were not being cleared, the petitioner under duress and under protest, deposited the said sum of Rs.3,72,790.00 on 14/5/2015 with the Customs Authorities. However, since according to the petitioner, no anti-dumping duty was leviable on the product which was imported, the petitioner applied to the authorities to refund such sum, which was unauthorizedly collected from the petitioner. On 3/8/2015, the petitioner wrote to the Deputy Commissioner of Customs and contended as under: