Huawei Telecommunications (India) Company Pvt. Ltd. Vs Principal Commissioner of Customs (Madras High Court)
Madras High Court held that notification relating to second Anti-dumping Duty notified after lapse of Anti-dumping Duty notification cannot be sustained. Amendment should be carried out during lifetime of notification. Held that question of amending a non-existing notification doesn’t arise.
Facts- The petitioner-company, Huawei Telecommunications (India) Company Pvt. Ltd. (‘petitioner’), is engaged in the business of manufacture and sale of telecom related equipment in India. The Special Economic Zone (SEZ) unit of Flextronics Technologies (India) Pvt. Ltd. (‘Flextronics SEZ unit’) imported the goods, described by the petitioner as stand-alone parts/components, into India from Huawei, China. After the PCBAs were populated using Surface Mounting Technology (STM) at the abovementioned SEZ unit, they were procured in a domestic tariff area (DTA)by the petitioner. Since the goods were moved from a SEZ to a DTA, bills of entry were filed and the goods were cleared after paying customs duty. The PCBAs were then used for further assembly of telecommunication equipment in the petitioner’s DTA unit and sold to the petitioner’s customers in India.
By these writ petitions, the petitioner assails the Orders-in-Original (OIOs), both dated 30.12.2024 and issued by the first respondent, demanding Anti-Dumping Duty (ADD) of Rs. 146,72,95,243/- and Rs. 189,76,79,197/-, respectively, along with interest and penalty applicable thereto.
