Department needs to prove un-printed sheets of Taiwanese origin for levy of anti-dumping duty

C.C.-Ahmedabad Vs Vinayak Steel Impex (CESTAT Ahmedabad) CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained. Facts- The Respondent filed Bill of Entry with Customs, ICD, Khodiyar, Ahmedabad for clearance of 66.100 MT of Stainless-Steel Melting Scrap of Grade 201. The goods were purchased from overseas supplier, namely, M/s. Lotus Global Middle East FZE, Sharjah-U.A.E. On examination, it was noticed that 25 pall...