CENTURY LAMINATING CO. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides. The dispute relates to two imports. The first one was imported under Into Bond Bill of Entry for warehousing on 1 -1 -2002 and subsequently cleared under Ex -bond Bill of Entry dated 11 -2 -2002. The second import was made under Into Bond Bill of Entry dated 25 -2 -2002 and the same was cleared under Ex -bond Bill of Entry dated 2 -5 -2002. Both the imports were from Singapore. Imports of the impugned goods (Phenol) from Singapore became chargeable to Safeguard duty with effect from 12 -4 -2002.

(2.) IT has been argued by the learned Advocate for the appellants that in the following cases relating to levy of Antidumping duty it has been held that such duty is not payable if levied subsequent to the date of import:

(3.) HE states that provisions for Safeguard duty are similar to provisions of Antidumping duty under the Customs Tariff Act, 1975 and hence no Safeguard duty is payable on the impugned imports in view of the aforementioned decisions of the Tribunal since the duty was levied subsequent to the date of imports. The learned SDR argues that in the context of additional duty of customs and special additional duty of customs, the Apex Court has ruled that duty is payable at the rate applicable at the time of Ex -bond clearance. In this connection, he cites the following two decisions: