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2016 (2) TMI 861 - DELHI HIGH COURTRetrospective levy of anti-dumping duty - provisional duty was imposed on 25.07.2014 and the same could not extend beyond six months, that is, 24.01.2015. The notification has been issued on 27.05.2015, therefore, there is a gap between 25.01.2015 and 26.05.2015. - One of the issues raised was that the Central Government could not have levied the anti dumping duty retrospectively and that in case it did so, the provisions of Rule 20(2)(a) would be ultra vires the Customs Tariff Act, 1975 which does not speak of retrospectivity. - Held that:- in order to avoid the provisions of Rule 20(2)(a) being rendered ultra vires Section 9A of the said Act, the Supreme Court has clearly held that no duty can be collected during the ‘Gap Period’. - no anti dumping duty can be levied and collected during the ‘gap period’. - Decided in favor of petitioner.
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