Demand of anti-dumping duty for imports under Advance Authorisation

Kopran Ltd. Vs Commissioner of Customs (E) (CESTAT Mumbai)

Rejecting the plea that bond/LUT executed by assessee-importer did not cover the anti-dumping duty leviable on material imported under Advance Authorisation, The Tribunal observed that the bond executed did not make any distinction between the duties leviable. Larger Bench order in Caprihans and Bombay High Court decision in Dharampal Lalchand Chug were distinguished. The case was also found fit for category (d) of Explanation 1 of Customs Section 28 (relevant date).

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