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2019 (4) TMI 949 - DELHI HIGH COURTExtension of ADD - imports of soda ash - clearances made after 02.07.2018 without any authority of law through Customs Notification 33/2017-Customs (ADD) dated 30.06.2017 issued under Section 9A(5) extending duty imposed under Customs Notification 34/2012-Customs (ADD) dated 03.07.2012 - HELD THAT:- The original imposition in the present case was by way of the Notification dated 03.07.2012 and was valid till 02.07.2017. The levy was extended in the exercise of power under second proviso to Section 9A(5) of the Act through Customs Notification 33/2017 dated 30.06.2017 by a year till 02.07.2018. No notification extending duties can now be issued in terms of the settled law. No notification with retrospective or prospective effect can now be issued by the Respondent herein even if the sunset review is decided in favour of the applicant domestic producers in terms of the settled legal position that there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5) and extension of period of such imposition by 5 years under first proviso to Section 9A(5) of the Customs Tariff Act, 1975. The respondents are hereby restrained and enjoined from collecting any duties under Notification No. 34/2012 – Customs (ADD) dated 03.07.2012 read with subsequent Notification No.33/2017 – Customs (ADD) dated 03.06.2017, on or after 02.07.2018. Any amounts collected or obligations imposed on the basis of those notifications are declared to be without authority of law - petition allowed.
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