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2019 (1) TMI 1512 - MADRAS HIGH COURTAnti-dumping duty - Expired notification - N/N. 50/2017-Customs (ADD) dated 18.10.2017 - imports made by the petitioner firm from the countries specified in N/N. 34/2012-Customs (ADD) dated 03.07.2012 - import of Soda Ash - revocation of N/N. 34/2012 by the Central Government - Whether the respondents are entitled to collect anti-dumping duty from the petitioner in respect of import of Soda Ash from the countries referred, in the absence of any statutory right conferred on them, especially, when such right conferred through the Notification got expired already on 02.07.2018? Held that:- There is no dispute to the fact that the anti-dumping duty was imposed in pursuant to the Notification issued as stated. It is also not in dispute that the right to collect such anti-dumping duty got expired on 02.07.2018. Even otherwise, as it is admitted by the respondents in the counter affidavit that the DGAD has already passed an order on 14.12.2018 holding that the continuation of anti-dumping duty is not warranted and thus, he is not recommending for the extension of the anti-dumping duty on import of subject matter from the subject countries. It is an admitted case of the respondents that as on date, no notification is in force empowering the collection of ADD - On the other hand, it is a matter of fact such power conferred on the authorities through issuance of relevant notification ceased to exist after 02.07.2018. There is no justification on the part of the respondents in seeking for any interim protection for releasing the goods without collecting the anti-dumping duty on the reason that the order passed by DGAD dated 14.12.2018 is an appellable order - the respondents cannot insist upon the petitioner to protect the interest of the Revenue towards the anti-dumping duty in the absence of any statutory right available as on today for levying & collecting such duty - petition allowed - decided in favor of petitioner.
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