Anti dumping notification 40/2014

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 January 2015 We have imported some glass insulator from china. Same are reached at port of discharge Mumbai on 2nd Sep 14. Place of delivery was ICD Kanpur and reached at Kanpur on 19th Sep 14. duty was paid on 23rd Sep 14 after assessment of duty (At that time assessing officer not levied anti dumping but in our next consignment they are asking for payment of duty for previous consignment) .
Mean time vide notification 40/2014 dt 16.09.14 govt impose anti dumping duty.

My query is whether anti dumping will be applicable on us or not as material reached at port of discharge before notification but duty paid after notification.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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17 January 2015 Noted that On receipt of the examination report, the group appraising officer assesses the Bill of Entry, indicating the final classification, valuation, and various duties such as basic, countervailing, anti-dumping, safeguard duty etc. that are leviable. Thereafter the Bill of Entry goes to Assistant Commissioner/Deputy Commissioner for confirmation depending upon certain value limits and sent to computist who calculates the duty amount taking into account the rate of exchange at the relevant date as provided under Section 14 of the Customs Act, 1962.

After the assessment and calculation of the duty liability the importer’s representative has to deposit the duty with the treasury or the nominated banks. Thereafter, the goods can be taken delivery of from the custodian. Since the goods have already been examined for finalization of classification or valuation, no further examination/checking by the dock appraising staff is required at the time of giving delivery and the goods can be taken delivery after taking appropriate orders and payment of dues to the custodians

in your case
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Department Intention is right , because sr no 2 of the said Notification says

"The anti-dumping duty imposed under this notification shall be levied for a period not exceeding six months (unless revoked, amended or superseded earlier) from the date of publication of this notification in the Gazette of India and shall be paid in Indian currency."

ADVISE
if you have received a order from the custom then deposit the amount otherwise filed appeal in the CESTAT court.