Case Note & Summary
The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 August 2007. The Tribunal had held that no antidumping duty can be levied on imports made during the period between the expiry of a provisional antidumping levy and the levy of a final antidumping duty under Rule 21 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. The appeals were heard together with related writ petitions. The High Court, per Dr. D.Y. Chandrachud and A.A. Sayed, JJ., dismissed the appeals and disposed of the writ petitions, upholding the Tribunal's decision. The court found no error of law in the Tribunal's interpretation of Rule 21, which does not provide for levy of antidumping duty during the gap period. The judgment was delivered on 15 December 2011.
Headnote
A) Customs Law - Antidumping Duty - Levy During Gap Period - Rule 21 of Customs Tariff (Antidumping) Rules, 1995 - The issue was whether antidumping duty can be levied on imports made after expiry of provisional duty but before imposition of final duty. The Tribunal held that no such duty can be levied. The High Court upheld the Tribunal's decision, finding no error of law. Held that Rule 21 does not authorize levy for the gap period. (Paras 2-5)
Issue of Consideration
Whether antidumping duty can be levied on imports made during the period between the expiry of a provisional antidumping levy and the levy of a final antidumping duty under Rule 21 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
Final Decision
Appeals dismissed and writ petitions disposed of, upholding CESTAT order that no antidumping duty can be levied for the gap period.
Law Points
- Antidumping duty cannot be levied for period between expiry of provisional duty and imposition of final duty
- Rule 21 of Customs Tariff (Antidumping) Rules 1995
- No retrospective levy without specific provision
