DILIP KUMAR JAIN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this writ application the Petitioner has inter alia challenged a notice being F. No. S 107 -59/2006 ARS dated 24th November 2008 issued by the Assistant Commissioner of Customs, Appraising Refund Sec. (Port), Kolkata inter alia alleging that interest of Rs. 18,42,867/ - on delayed refund of dumping duty had erroneously been paid in respect of the consignments specified in the said order, the admissible interest being Rs. 1,71,124/ - and calling upon the Petitioner to refund the excess refund amount within the time stipulated in the said order.

(2.) The Petitioner imported consignments of Styrene ButadieneCopolymer Resins (KHS -68) from Korean manufacturers. Disputes arose between the Respondent and the Petitioner on the issue of whether anti -dumping duty was payable on the consignments under the provisions of the Custom Tariff (Identification, Assessment and Collection of Anti -Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, hereinafter referred to as "Anti Dumping Duty Rules".

(3.) On the complaint of certain Indian manufacturers the Respondent -authorities arrived at a preliminary finding on 21st January 1999 that antidumping duty was leviable on Styrene Butadiene Rubber (SBR) in terms of a Central Government notification dated 20th April 1999.