Case confirming ADD Sent Back for failure to Address Copolymer vs. Homopolymer Claim

KPL International Limited Vs Commissioner of Customs (CESTAT Mumbai) The appeal concerned an order passed by the Commissioner of Customs (NS-I), JNCH, Nhava Sheva on the issue of anti-dumping duty (ADD) liability and penalty on imports of polyvinyl chloride (PVC) from Belgium. By a corrigendum, the original authority acknowledged that ADD amounting to ₹3,31,698 had already been discharged and accordingly adjusted the recoverable duty under section 28(8) of the Customs Act, 1962 to ₹34,25,436. However, the penalty imposed under section 114A of the Act was left unchanged, resulting in the pe...