Puthuval Associates Vs Commissioner of Customs (CESTAT Bangalore)
The case of Puthuval Associates vs. Commissioner of Customs revolves around the imposition of anti-dumping duty on green reflective glass during the period from January 4th to May 22nd, 2009.
The appellant, engaged in trading reflective glass, imported Dark Green Reflective Glass during the mentioned period. The Department levied anti-dumping duty on these imports citing Notification No.4/2009-Cus, which did not exclude reflective glass from its purview, contrary to Notification No.165/2003. The appellant contended that the absence of specific mention of reflective glass in the former notification rendered it ultra vires of Section 9A(5) of the CTA, 1975.
Conversely, the Revenue argued that the duty was rightly imposed as reflective glass was not excluded under Notification No.4/2009-Cus They cited legal precedents to support their stance, emphasizing the clarity of the notification’s language.
CESTAT Bangalore, referencing Supreme Court judgments, upheld the Commissioner(Appeals)’s decision, emphasizing the importance of interpreting exemption notifications strictly. As reflective glass was not mentioned in Notification No.4/2009-Cus, the benefit of exemption did not apply.
FULL TEXT OF THE CESTAT BANGALORE ORDER
These three appeals are filed against Order-in-Appeal No.173/2011 to 177/2011 dt. 30/09/2011 passed by Commissioner of Customs(Appeals), Cochin.
2. Brief facts of the case are that the appellant is a proprietary concern engaged in the business of trading of Reflective Glass falling under Chapter 70 of Customs Tariff Act, 1975. The appellant had imported Dark Green Reflective Glass of 4 mm thickness from one M/s. Qingdao Runwei Glass Co. Ltd., PRC China and filed Bills of Entry NO.238715 dt. 06/01/2009, 239789 dt. 24/01/2009, 239976 dt. 02/02/2009, 243602 dt. 15/04/2009, No.243603 dt. 15/04/2009, No.244014 dt. 21/04/2009, No.245807 dt. 18/05/2009 and No.245808 dt. 18/05/2009 and M/s. Bright Glass Traders filed Bill of Entry No.243284 dt. 06/04/2009. The said Bills of Entry had been assessed by the Department and anti-dumping duty was levied and collected observing that even though Notification No.165/2003 -Cus. dt. 12/11/2003 excluded levy of anti-dumping duty on the item viz. reflective glass; however in Notification No.4/2009-Cus dt. 06/01/2009, there has been no such exclusion for reflective glass. Consequently, the duty of Rs.10,32,527/-; No.10,32,527/- and Rs.3,03,440/- has been confirmed by the adjudicating authority. Aggrieved by the said order, the appellants preferred appeals before the Commissioner(Appeals), who in turn, rejected their appeals. Hence, the present appeals.
