C.C.-Ahmedabad Vs Vinayak Steel Impex (CESTAT Ahmedabad)
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
Facts- The Respondent filed Bill of Entry with Customs, ICD, Khodiyar, Ahmedabad for clearance of 66.100 MT of Stainless-Steel Melting Scrap of Grade 201. The goods were purchased from overseas supplier, namely, M/s. Lotus Global Middle East FZE, Sharjah-U.A.E. On examination, it was noticed that 25 pallets weighing 53.660 MT (out of 66.100 MT declared as scrap) comprised of stainless-steel sheets having thickness of less than 4mm.
A Show Cause Notice dated 15.10.2014 was issued to Respondent, inter alia, demanding anti-dumping duty amounting to Rs. 63,99,733/- on 46.646 MT for levying anti-dumping duty. Commissioner confirmed the demand of anti-dumping duty on C. R. Sheets of pallet Nos. 6, 7 and 17 on the ground that it bore specific marking of “Made in Taiwan”. However, he dropped the demand for remaining 19 pallets on the ground that there were no markings to the effect that these were also of Taiwanese origin. Being aggrieved, revenue has preferred the present appeal.
