CUSTOMS HOUSE Vs. M/S. LALCHAND BHIMRAJ

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal is filed at the instance of the Revenue as against the order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following substantial questions of law: -

(2.) THE Deputy Commissioner of Customs passed an adjudication order after issuing show cause notices, raising demands for payment of anti dumping duty amounting to Rs. 1,68,531/ - on the assessee. It was stated that anti dumping duty of Rs. 10,53,320/ - paid by the assessee was not taken into account for the purpose of levying countervailing duty. The assessee contended that the demand of duty being served beyond the period of six months from the dates of payment of duties of Customs on the imported goods, the proceedings taken for the alleged balance of anti dumping was without jurisdiction. The assessee contended that the limitation period had already lapsed to assume further jurisdiction to demand duty.

(3.) AGGRIEVED by this, the unsuccessful importer canvassed the case before the first Appellate Authority. The first Appellate Authority rejected the case of the importer. Aggrieved by the same, the importer went on further appeal before the Customs, Excise and Service Tax Appellate Tribunal. A reading of the Tribunal shows that the issue in appeals before the Tribunal related to three bills of entry, which are as follows: -