PARK ORGANICS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal is directed against the order dated 28 October, 2013 of the Customs Excise & Service Tax Appellate Tribunal (the Tribunal) directing appellant to pre-deposit 50% anti-dumping duties of Rs. 1,24,40,415/- confirmed by order dated 3 March, 2009 of the Commissioner of Customs.

(2.) The appellant had imported four consignments of citric acid. The appellant filed Bills of Entry in 2003 declaring the same as Korean origin and the goods were cleared as per the declaration filed by the appellant. Subsequently, investigation was conducted and during investigation it was revealed that goods in question were in fact of Chinese origin and were loaded at Shanghai Port and they were sent to India via Korea. The Chairman and the Managing Director of the appellant-company admitted during the investigation that the goods in question originated from China and were loaded at Shanghai Port and transshipped from Korea to India. Since the citric acid originated from China is liable to anti-dumping duty, the Commissioner of Customs by order dated 3 March, 2009 confirmed the anti-dumping duty of Rs. 1,24,40,415/-.

(3.) In the application for waiver of pre-deposit filed by the appellant-assessee, the Tribunal considered the appellant's case on merits at the prima facie stage and also considered the ground of financial hardship pleaded by the appellant. In particular the submission of the appellant that it is out of business and that its office premises had been auctioned by the bank. The Tribunal, therefore, directed pre-deposit 50% of the duty amount confirmed and on compliance with such condition the Tribunal waived pre-deposit of balance of dues and stayed recovery of the balance duty amount during the pendency of the appeal. Therefore, this appeal challenging the order of the Tribunal.