Independent laboratory test directed to decide levy of Anti-dumping duty on imported goods

Flower Garden Vs Additional Commissioner of Customs (Madras High Court)

Madras High Court held that as test report of petitioner and respondent differs, it is directed to carry out independent laboratory test to come to a conclusion that the whether the imported goods contained Polyrethrene or not to decide levy of Anti-dumping duty.

Facts- The petitioner had imported lining materials from China. If the lining materials contain Polyurethrene, the petitioner is liable to pay Anti-Dumping Duty. However, according to the petitioner, the lining material does not contain Polyurethrene and it contains only Polyethelene and therefore, they are not liable to pay Anti-Dumping Duty. Before the respondents, the petitioner had produced a laboratory report based on samples of the imported goods, which reveals that the lining material imported by the petitioner does not contain Polyurethrene.

The petitioner relied upon the said report before the respondents and claimed exemption from payment of Anti-Dumping Duty. The respondents, on the other hand, relies on a laboratory report based on the samples collected from the imported goods which discloses that the lining materials imported by the petitioner contains Polyurethrene and therefore, based on the said report, the respondents have levied Anti-Dumping Duty on the petitioner.

Conclusion- Held that no prejudice would be caused to any of the parties if the test with regard to the imported goods of the petitioner viz., lining materials is conducted once again by a reputed laboratory engaged by the respondents to find out whether the imported goods contain Polyurethrene or not and the cost for the same will have to be necessarily borne by the petitioner.

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