Anti-dumping duty not leviable as no evidence established supply of goods from China routed via Taiwan

Sanjay Kacheria Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT Mumbai held that demand of anti-dumping duty in terms of notification no. 15/2014-CUS(ABD) cannot be sustained since no evidences established that the goods were either manufactured or supplied from China or were routed through Taiwan after being supplied from China.

Facts- The Appellant is manufacturer of alloy wheels and clears manufactured goods for home consumption as well as exports. The appellant also imports semi-finished aluminum alloy wheels of different sizes and designs. On 11.04.20

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