ADANI EXPORTS LTD. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) BOTH the appeals are being disposed off by a common order as the issue involved is identical. The appellants paid anti -dumping duty at the rate provisionally fixed and cleared the goods. Subsequently, the rate was enhanced by final fixation. Accordingly, Revenue demanded differential duty, which is under challenge in the present proceedings.

(2.) AFTER hearing both sides, we find that as per the provisions of Rule 21 of Customs Tariff (Identification, Assessment and Collection of Anti -Dumping Duty on Dumped Articles for Determination of Injury) Rules, 1995, if anti -dumping duty imposed by Central Government on the basis of final findings of investigations conducted by the designated authority is higher than the provisional duty already imposed and collected, the differential shall not be collected from the importer. The said rule is unambiguous and clearly lay down that in case of final duty being higher than the provisional duty, the differential will not be collected from the importer. We also note that said rule was taken note by the Tribunal in case of Harsh International and vide its Order Nos. A/412 -419/WZB/2007/CSTB/C -I, dated 1 -8 -07 [2007 (217) E.L.T. 528 (Tribunal)], demand of duty was set aside.

(3.) IN view of the above, we set aside the impugned order and allow both the appeals with consequential relief. (Pronounced in Court)