Say Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Ahmedabad, so agano nin nandesisyon pabor ed assessee/appellant diad impangiter to na exemption ed anti-dumping duty ed importasyon na PVC resin anggaman wala ray agpantatalosan ed ngaran na manggagawa ed saray dokumento tan packaging na kargamento. Say isyu ya akapuesto ed kaso et no kasin say inawit na apelante manlapud China et nepeg ya bayaran na anti-dumping duty...
Say Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Ahmedabad so agano nin nandesisyon pabor ed assessee/appellant diad impangiter to na exemption ed anti-dumping duty ed imported PVC resin anggaman wala ray agpantatalosan ed ngaran na manggagawa ed saray dokumento na kargamento tan diad packaging.
Say isyu ed kaso et no kasin saray import na apelante manlapud China et sakop na anti-dumping duties, ya protektibon buis ya ipapaakseb ed saray dayo ya produkto ya ilalako ed abeban balor na merkado.
Say manbabayad na buis/apelante ya si Castor Girnar et angi-import na SG5 polyvinyl chloride resin ya angibaga na “Jilantai Salt Chlor-Alkali Chemical Co., Ltd.” bilang say manggagawa. Unong ed Circular No. 32/2019 – Customs (ADD), sayan ngaran et kaslakan ya makaakit na abeban anti-dumping duties. Balet, impabitar na saray autoridad ed customs so ag-intutumbok lapud say ngaran ya “Jilantai Salt Chlor-Alkali Chemical Co., Ltd” so akaimprinta ed pakete tan anggapoy salitan “asin”, kanian ag-ira inmabobon ed exemption, ya inkuan dan saray imported a produkto et ag-inunor ed notipikasyon.
Insubmit na abogado ed ngaran na manbabayar na buis ya amin ya dokumento ed import kaiba lay invoice, listaan ​​na panag-impake tan sertipiko na nanlapuan to et mangipapanengneng na suston ngaran na manggagawa bilang “China National Salt Jilantai Salt Chlor-Alkali Chemical Co., Ltd”. Inkuan to ya inkonsidera na Tribunal so mipadparan isyu ed akaunan ganggan nipaakar ed Vinayak Trading. No ontan, saray import manlapud “Xinjiang Mahatma Chlor-Alkali Co., Ltd.” inabuloyan iran makagamor na saray preferential tariffs anggaman ed parehon pandumaan na ngaran na manggagawa ed balot. Inawat na Tribunal so dokumenton ebidensya na angkekelag a pandumaan ed saray marka tan kinompirma to ya say rehistradon manggagawa et sikato so mismon manggagawa.
Base ed sarayan argumento, inuman na Tribunal ya tugyopen di Mr Raju tan Mr Somesh Arora so akaunan desisyon tan inkuan dan say dokumenton ebidensya so nepeg ya ontalona nen say angkekelag a pandumaan ed saray marka na pakete. Inkuan na Tribunal ya saratan ya angkekelag a pandumaan et agmankabaliksan na lingon panangibalikas odino panagpalikdo, lalo la no walay magenap a dokumento ya onsuporta ed ibabagan manggagawa.
Nipaakar ed saya, binaliktad na CESTAT so datin desisyon na Customs Administration ya ag-awaten so taxpayer tax exemption tan inkuan ton say taxpayer company et makanepegan na mas abeban rate na anti-dumping duty, a mipara ed samay ginawa ed kaso na Vinayak Trading.