Order date: 23 January, 2023

Parties: C.J.Shah & Co. vs C.C.Kandla

Facts

• The Appellant C.J. Shah & Co. have imported two consignments of propylene Glycol from USA and filed two bills of Entry dated 09-10-2009 and 16-10-2009 and cleared the goods which was duly assessed by the Customs then after the Anti-dumping Duty was levied as per the Notification, dated 13-10-2009 extending the Notification, dated 8-10-2004. Subsequently to such assessment and clearance of goods less charge Demand dated 17.11.2009 was issued demanding Anti-dumping duty along with interest.
• The adjudication, Ld additional Commissioner, confirmed by the demand dated 02.08.2011. Being aggrieved with the order Appellant  C.J. Shah & Co filled appeal before commissioner, who vide impugned Order-In-Appeal, upheld the Order. Therefore, the Appellant filed this present appeal.

Issue

• Whether the anti-dumping duty extension after the said expiry date is valid in law?

Order

• The Tribunal observed that on the base of judgement of Union of India &Anr. v. M/s. Kumho Petrochemicals Co. Ltd. that the anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.
• Held that no anti-dumping duty can be levied in view of Notification which was extended during the period after 8-9-2009. Accordingly, the demand is not sustainable and the impugned order set aside.
• The appeal is allowed.