2023 (9) TMI 731 - CESTAT BANGLORE

Levy of Anti-Dumping Duty - imports made during the period between the expiry of the provisional Anti-dumping duty and the imposition of the final Anti-Dumping duty - N/N. 105/2006 dated 6.10.2006 - HELD THAT:- The Final Notification No.78/2007-Cus. dated 29.06.2007 as reproduced above stated that the Anti-dumping duty imposed under this Notification shall be levied with effect from the date of imposition of the provisional Anti-dumping duty and shall be paid in Indian currency, therefore, based on these two Notifications, the Commissioner (A) was right in imposing and demanding Antidumping duty from the appellant during the intervening period of provisional Anti-dumping Notification and final Anti-dumping Notification.

The Hon’ble Supreme Court vide its order dated 23.09.2015 in the case of Commissioner of Customs, Bangalore vs. G.M. Exports [2015 (9) TMI 1162 - SUPREME COURT] after elaborating Section 9A(6) of the Customs Tariff Act, the Customs Tariff (Identification, Assessment and Clearance of Anti- Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 held that anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty not to be levied.

The impugned order is set aside and the appeal is allowed.