TMI BlogRetrospective levy of definitive Anti-Dumping Duty (ADD)X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Act, 1975 is payable during the interregnum period between the date of expiry of provisional anti-dumping duty and imposition of final ADD, and whether it should be applied retrospectively from the date of imposition of provisional levy. 3. Section 9A of the Customs Tariff Act 1975 provides for levy of ADD. Sub-section (2) of this Section stipulates that pending determination in accordance with provisions of this Section and the rules made thereunder, the Central Government may impose an anti-dumping duty on the basis of provisional estimates. Rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as ADD ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be collected. 6. Board had referred the matter to the Ministry of Law Justice on this issue. Law Ministry in its opinion (copy enclosed) had concluded that even if no provisional duty was collected during the intervening period after six months of the provisional duty, the goods shall attract the duty on imposition of final duty with a difference that the duty shall be collected on imposition of final duty. 7. The matter has since been decided by the principal bench of CESTAT in matter of Nitco Tiles Ltd. V/s Designated Authority {2006(193) ELT 17(Tri.-Del.)}. The Hon'ble Court has held that "Rule 20(2)(a) is intra vires the provisions of the said Act and the anti-dumping duty has been validly imposed with effect from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject of the Act - ut res magis valeat quem pereat . Further a harmonious reading needs to be given to the various Rules. Furthermore, the Rule cannot limit the operation of the Act. The Act has not created any such limitation as suggested as it would have created a gap between the periods of imposition of anti-dumping duty. Apart from the above, from a strictly grammatical angle the word "from" preceding "the date of imposition of provisional duty" is important when read against other possible expressions like "for the period of". The word 'from' indicates only a starting point running through all the events thereafter, whereas the expressions "for the period", "during the period" etc., convey two points of time, the start and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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