IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 (Arising out of Order-in-Appeal No.KOL/CUS(PORT)/KS/944/2023 dated 18.12.2023 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s. SIBCO Overseas Pvt.Ltd.

(P-3, New C.I.T. Road, 4^th Floor, Kolkata-700073.)

…Appellant VERSUS Commissioner of Customs (Port), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri Anil Kumar Dugar, Advocate for the Appellant (s)

Shri Tariq Suleman, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75347/2026 DATE OF HEARING : 02.02.2026 DATE OF DECISION : 11.03.2026 Per : RAJEEV TANDON :

The appellant is aggrieved by the order of the Ld.Commissioner of Customs (Appeals), Kolkata issued vide Order-in-Appeal No.KOL/CUS(PORT)/KS/944/2023 dated 18.12.2023 and has therefore filed the present Appeal, assailing the same.

2. Vide the impugned order the learned first appellate authority had held as under :-

“Under the above facts and circumstances, I am of the opinion that the lower authority has rightly finalized the impugned EDI Bill of Entry incorporating the Notification No.82/2011-Customs dated 25.08.2011 for realization of applicable anti-dumping duty amounting to Rs.8,77,199/- along with applicable interest thereon.”

3. The short question, that therefore arises for consideration in the present Appeal relates to the levy of Anti-dumping Duty as upheld by the appellate authority and fastened upon the appellant-importer, while finalizing the Bill of Entry No.3702906 dated 04.06.2011 for import of PVC Flex Banner (CTH-39204900). The same was sought to be levied while assessing the imported goods, in terms of the provisions of Section 18(2) of the Customs Act, 1962¹. The Revenue took recourse to Notification No.82/2011-CUS dated 25.08.2011, towards realization of Anti-dumping Duty (ADD) for an amount of Rs.8,77,199/- (Rupees Eight Lakh Seventy Seven Thousand One Hundred and Ninty Nine). The learned assessing authority also sought to recover interest amount of Rs.6,17,299/- (Rupees Six Lakh Seventeen Thousand Two Hundred and Ninty Nine) in terms of provisions of Section 18(3) of the Act¹

4. The facts of the case are that the appellant had imported PVC Flex Banner from China vide the aforesaid Bill of Entry dated 04.06.2011. While allowing clearance of the said goods, the authorities resorted to provisional assessment under Section 18(1) of the Act. The appellant submits that on the day of import (i.e. 04.06.2011) no Anti- dumping Duty was in force. Notification No.79/2010-CUS dated 30.07.2010, issued in terms of Section 9A(2) of the Customs Tariff Act2 had however imposed provisional Anti-dumping Duty (ADD) on the

The Act

Tariff Act

upto 29.01.2011 which however expired thereafter, in terms of Clause 2 of the Notification itself. It is therefore the case of the Appellant that at the time of import, i.e. on 04.06.2011, there existed no live Notification levying ADD on the subject goods as no ADD Notification was operative at the time of import. They submit that the Customs Notification No.82/2011-CUS dated 25.08.2011 issued in terms of Section 9A(1) of the Customs Tariff Act, 1975, read with Sub-section 5 of the said Section 9A of the Tariff Act and Rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti- dumping Duty on Dumped Articles and For Determination of Injury) Rules, 1995, subject imported goods. This provisional ADD imposed was effective, was however issued subsequently, i.e. about more than two months after the goods were imported, levying ADD for a period of five years from the date of imposition of provisional anti-dumping duty, pursuant to the final findings of the Designated Authority published vide Notification No.14/04/201-DGAD dated 29.07.2011. The appellant has submitted before us that this Notification