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2007 (8) TMI 502 - AT - CustomsAnti-dumping duty - Provisional assessment - Demand - Imposition of - Notification No. 73/03-Cus. - Held that: - the Notification No. 73/03-Cus. dated 2-5-03 (final anti dumping notification) issued effective from 2-5-02 is not ultra vires the powers of the Central Government. It is nowhere held that even if particular imports from an exporter from China are above the normal value and not at dumped prices, still anti dumping duty has to be imposed on such exports/imports. The purpose of relying on Notification No. 80/04-Cus. is to show that the factual finding of the Designated Authority to the effect that Nanhai has not dumped the goods-has been accepted by the Central Government by issuance of Notification No. 80/04-Cus. The provisional assessments made in the present cases are non est in the eye of law for the reason that Sec. 18 of the Customs Act 1962 relating to provisional assessment has not been borrowed for the purpose of anti-dumping duty - No anti dumping duty can be levied on imports made during the interregnum period between the expiry of the provisional levy and the levy of final anti-dumping duty, under Rule 21 of the Anti Dumping Rules, 1995. Appeal allowed.
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