NAVKAR EXIM, Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.S.Murugappan, learned counsel for the petitioner, Mrs.Hema Muralikrishnan, learned Senior Panel Counsel for the respondents and carefully perused the materials placed on record including the parawise remarks furnished to the learned Senior Panel Counsel by the Assistant Commissioner of Customs (Legal-Sea) vide communication dated 26.12.2017 along with the Annexures.

(2.) The petitioner is a trader in Soda Ash and has been a regular importer of the said product from Bosnia. In respect of the current consignment, which is subject matter for consideration, the same has been detained and the respondent/Department has not released the same on the ground that the petitioner has to pay Anti- Dumping Duty (ADD) on the ground that the country of export is Croatia, which is an European Union Country.

(3.) Learned counsel for the petitioner would submit that the petitioner had clarified to the second respondent that the goods are of Bosnia and Herzegovina origin, which is not an European Union Country and only because of lack of port facilities, the shipment has been made through Croatia. Therefore, the question of levying ADD does not arise.