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2020 (3) TMI 529 - AT - CustomsLevy of Anti-Dumping Duty - import of consignments of Propylene Glycol from USA - N/N. 117/2009-Cus., dated 13-10-2009 extending the Notification No. 105/2004-Cus., dated 8-10-2004 - Rescinded notification - extension of rescinded notification. The appellant submits that the original Notification No. 105/2004-Cus., dated 8-10-2004 imposed an anti-dumping duty. This notification was valid for 5 years and it had expired on 8-10-2009 as provided in Section 9A(5) of the Customs Tariff Act, 1975. Only after expiry of the Notification on 13-10-2009 by Notification No. 117/2009-Cus., the Notification No. 105/2004-Cus. was extended up to 7-7-2010. She submits that once the original Notification No. 105/2004-Cus. has come to an end on expiry of 5 years the said notification cannot be extended. HELD THAT:- In the identical facts and on the legal issue, the Hon’ble Supreme Court in the case of UNION OF INDIA AND ANOTHER VERSUS M/S. KUMHO PETROCHEMICALS COMPANY LIMITED AND ANOTHER [2017 (6) TMI 526 - SUPREME COURT] where the Hon’ble Supreme Court observes that once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended. In the facts of the present case, the Notification No. 105/2004-Cus., admittedly expired on 8-10-2009. Thereafter, the said notification was extended vide Notification No. 117/2009-Cus., dated 13-10-2009. Since the Notification No. 105/2004-Cus. was expired on 8-10-2009, on 13-10-2009 the Notification No. 105/2004-Cus. was not in existence. Accordingly, on 13-10-2009, it could not have been extended. Therefore, the result is that no anti-dumping duty can be levied in view of Notification No. 105/2004-Cus. which was extended vide Notification No. 117/2009-Cus. during the period after 8-9-2009. Demand not sustainable - appeal allowed - decided in favor of appellant.
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