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2022 (3) TMI 420 - HC - CustomsLevy of Anti-Dumping Duty (ADD) - petition challenged primarily on the ground that even before a final order is passed, pursuant to the issuance of the show cause notice dated 15.07.2017, the writ petition at the instance of the writ petitioner is not maintainable - whether the appellant has power to issue a subsequent notification dated 05.01.2015, after the period of validity of the earlier notification dated 16.12.2010 lapsed on the expiry of five years on 07.12.2014? - HELD THAT:- This issue is no longer res integra as it was decided by the Honourable Supreme Court in the case of UNION OF INDIA AND ANOTHER VERSUS M/S. KUMHO PETROCHEMICALS COMPANY LIMITED AND ANOTHER [2017 (6) TMI 526 - SUPREME COURT] where it was held that the notification extending anti-dumping duty by five years i.e., upto January 1, 2014 was in the nature of temporary legislation and validity thereof could be extended, in exercise of powers contained in second proviso to sub-section (5) of Section 9A of the Act only before January 1, 2014. Appeal dismissed.
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