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2006 (1) TMI 146 - HC - CustomsAnti-dumping appeal - challenged the recommendation of the Designated Authority - HELD THAT:- A perusal of Rules 18(1) and (4) shows that Rule 18(1) deals with a situation where a designated authority finds that Anti-Dumping Duty is imposable in which case the Central Government shall impose the duty by a notification in the Official Gazette within three months of the date of the publication of final findings by the Designated Authority. Rule 18(4) deals with a situation where the Designated Authority finds that no Anti-Dumping Duty is imposable, in which case the Central Government shall within forty-five days of the publication of final findings by the Designated Authority withdraw the provisional duty imposed, if any. None of these Rules deals with a situation where the Designated Authority submits a report that Anti-Dumping Duty is not imposable but the Central Government disagrees with this conclusion. Moreover, Section 9A of the Act does not provide for any limitation. When the parent Act does not provide for a limitation for doing some act, then obviously such limitation cannot be prescribed by the Rules because the Rules are subordinate to the Act. Full play of Section 9A of the Act cannot be controlled by Rules as Rules are only a piece of delegated legislation and the delegated legislation cannot circumscribe the powers of the Act. Thus, we dispose of the appeal with liberty to the appellant to approach the Central Government by making a representation giving the facts and annexing the relevant material and alleging that in fact Anti-dumping Duty was imposable on the goods. With these observations, this appeal is finally disposed of.
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