ANIL RUBBER MILLS (P) LTD. Vs. CC

JUDGEMENT

(1.) In this appeal, which has been filed by the appellants against the impugned order -in -appeal, the issue relates to the imposition of anti -dumping duty on the imported goods (Synthetic Butadine Rubber) of Thailand origin shipped from Thailand by a trader/exporter, M/s. JTC Corporation, Japan, in terms of Notification No. 107/99 -Cus dated 24.8.1999 and 73/2000 -Cus dated 22.5.2000. The Commissioner of Customs (Appeals) has confirmed the order of the adjudicating authority by holding that the export of the goods must be treated to be from Japan and as such anti -dumping duty is leviable on the same under the above said notifications.

(2.) The Id.Counsel has contended that import of the goods had taken place from Thailand from where the goods were shipped to the appellants and the origin of the goods is also Thailand, and as such the above referred two notifications could not be invoked for imposing antidumping duty on those goods on the simple ground that the exporter of the goods had its office in Japan and LC was also opened in Japan, by the appellants. The impugned order deserves to be set aside.

(3.) On the other hand, the Id. SDR has reiterated the correctness of the impugned order.