Case Law Details
Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)
CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy.
FULL TEXT OF THE CESTAT JUDGEMENT
The above appeal has been filed by the Department against the Order passed by the Commissioner (Appeals).
2. At the time of hearing, the Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the Department submitted that the appeal ought to have been filed and considered by the Anti-Dumping Duty (ADD) Bench at Headquarters, New Delhi. That they have filed an application for transfer of this appeal to the ADD Bench.
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