COMMISSIONER OF CUSTOMS Vs. V. V. MINERAL

JUDGEMENT

(1.) The Commissioner of Customs, Tuticorin has preferred this Appeal against the Common Final Order passed by the CESTAT, South Zonal Bench, Chennai, dtd. 31/1/2018.

(2.) The respondent in C.M.A(MD)No.395 of 2019 is M/s V.V Minerals, Tisaivanvilai. The case of the Customs Department is that, M/s V.V. Minerals between January 2009 to February 2012 imported Portland cement from manufacturer at Pakistan through Tuticorin port. The transactions were by High Sea Sales. Out of 33 bills of entry, the importer M/s V.V.Minerals availed concession rate of Counterveiling (CVD) under clause IC of the Notification No: 04/2006 C.E. dtd. 01/03/2006 as amended and for 10 Bills of Entry, they availed concession rate of duty under Claus IA (ii) of the said Notification.

(3.) Under the Notification No:04/2006 the importer of cement is eligible for concession rate of duty on complying the following conditions:-