Case Law Details
Jewel Utensils Industries Vs C.C. – Mundra (CESTAT Ahmedabad)
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad issued a verdict on the case of Jewel Utensils Industries vs. Commissioner of Customs, Mundra. The central issue was the imposition of Anti-Dumping Duty (ADD) on imported stainless steel products under the Advance Authorization Scheme. The tribunal’s decision has major implications for manufacturers and exporters using the Advance Authorization Scheme.
Detailed Analysis
Background
Jewel Utensils Industries, a manufacturer and exporter of stainless steel utensils, imported Cold-rolled Flat products of stainless steel. These imports were made under the Advance Authorization Scheme, which exempts duties on imports meant for export production. The imported goods, originating from China, typically attract Anti-Dumping Duty as per Notification No. 61/2015-Cus (ADD). The dispute arose when the customs authorities contended that Jewel Utensils did not pay the ADD, thus violating the Customs Act.
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