CESTAT Rejects ADD Demand Due to Lack of Proof on Alleged Iran Origin of Imported Goods

Keltech Energies Ltd. Vs Commissioner of Customs (CESTAT Mumbai) In Keltech Energies Ltd. Vs Commissioner of Customs, the CESTAT Mumbai allowed the appeal filed against an order demanding anti-dumping duty on imported ammonium nitrate allegedly originating from Iran. The adjudicating authority had rejected the declared country of origin as Uzbekistan in respect of seventeen Bills of Entry and treated the imports as originating from Iran underNotification No. 44/2017-Customs (ADD) dated 12.09.2017 Consequently, duty demand of Rs. 2.75 crore, interest, confiscation with redemption fine of Rs. 1 ...