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Import of Silk fabrics from China - Samples drawn by Department and testing done to ascertain weight to determine if Anti Dumping Duty is leviable on this import - AD Duty also paid by petitioner - Goods directed to be released within one week: Madras HC

By TIOL News Service

CHENNAI, SEPT 21, 2011: THE petitioner had imported Mulberry Silk Fabrics from China and filed Bill of Entry on 14.02.2011 and submitted documents for assessment. Petitioner declared the weight of the goods as 58 GM and 44”/45” width. During the process of clearance, the Appraising officer examined the imported goods and he found that the declared description of the goods was correct but he had a doubt regarding the weight of the goods. As per Notification No.121/06 dated 26.12.2006, Anti Dumping Duty is leviable on import of silk fabrics originating from China. Hence samples were drawn by the department and sent for testing. Test report dated 07.03.2011 stated that the Grams per Square Metre of the goods is 53.0 (GSM) which is about 60.44 gms/liner metre which attracted Anti Dumping Duty. Thereafter, request was made by the petitioner for re-testing and the re-testing revealed that the weight was 54.5 gms/Sq.Mtr. and 62.01 gms/linear metre. Consequently the petitioner was advised to pay Anti Dumping Duty of Rs.2,25,325/- and the same was also paid by the petitioner on 11.06.2011. However, after the payment of Anti Dumping Duty also, the second respondent did not proceed with the assessment and the goods were not cleared.

The petitioner contended in the Writ Petition that since the dispute is only with regard to the payment of Anti Dumping Duty and since Anti Dumping Duty has already been paid by the petitioner, the detention of goods is illegal.

High Court found that the request of the petitioner is a sustainable one since samples for testing were already drawn and the disputed Anti Dumping Duty was also paid. Accordingly, High Court directed the department to release the goods within a period of one week. Further High Court held that as far as payment made of Anti Dumping duty is concerned, it depends upon the final decision to be arrived at based on the adjudication of the show cause notice issued in this regard.

(See 2011-TIOL-601-HC-MAD-CUS in 'Customs')


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