ORION INTERNATIONAL LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) IN this appeal, which has been preferred against the impugned order -in -appeal by the appellants, the issue relates to the refund of anti -dumping duty, to them, which was collected at the time of clearance on the goods i.e. Maintenance Free Lead Acid Automotive Batteries imported from Korea.

(2.) THE learned Counsel has contested the validity of the impugned order on two grounds. Firstly, that the anti -dumping duty was legally not chargeable on the imported goods from the appellants under Section 9A of the Customs Tariff Act in view of the law laid down in Commissioner of Customs, Chennai v. Suja Rubber Industries [2002 (142) E.L.T. 586 (Tribunal -Chennai)] and Indo Rama Synthetics (I) Ltd. v. CCE, Mumbai . Secondly, that the anti -dumping duty was finally dropped by the competent authority, vide Notification No. 1/2002, dated 2 -1 -2002.

(3.) ON the other hand, the learned JDR reiterated the correctness of the impugned order.