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2016 (9) TMI 1123 - AT - CustomsEffect of withdrawal of Anti-Dumping Duty - Sodium Tripoly Phospate - import from China - based upon the Final Finding of the Designated Authority, notification No. 13/2012-Cus (ADD) dated 22.2.2012 rescinded the earlier notification No. 58/2011-CUs dated 8.7.2011 except as respects things done or omitted to be done before such rescission - Whether the exception clause of the notification is justified and the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? Held that: - It is only vide mid-term review that a conclusion contrary to the first Finding was arrived at and the Designated Authority has rightly observed that such conclusion would be applicable only prospectively. Such mid-term review for reviewing the changed circumstances was in terms of Rule 23 of the Anti Dumping Rules and making recommendations for withdrawing the duty. Based upon such mid term review, the Designated Authority could not have upset, its own Final Finding recorded in original investigation, in as much as having not put to challenge the same had attained finality. He has rightly observed that there is no provision under Rules empowering the Designated Authority to recommend discontinuation of Anti Dumping Duty with retrospective effect. In other words, Rule 14 enabling power of Designated authority to terminate the proceedings is not available for review proceedings in terms of Rule 23. No provisions of law found enabling the Designated Authority or empowering him to allow backdated relief in such circumstances - no justifiable reason to interfere in the Final order dated 10.2.2012 of the Designated Authority. Appeal rejected - decided against Appellant.
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