TMI Blog2019 (1) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... ed already on 02.07.2018? Held that:- There is no dispute to the fact that the anti-dumping duty was imposed in pursuant to the Notification issued as stated. It is also not in dispute that the right to collect such anti-dumping duty got expired on 02.07.2018. Even otherwise, as it is admitted by the respondents in the counter affidavit that the DGAD has already passed an order on 14.12.2018 holding that the continuation of anti-dumping duty is not warranted and thus, he is not recommending for the extension of the anti-dumping duty on import of subject matter from the subject countries. It is an admitted case of the respondents that as on date, no notification is in force empowering the collection of ADD - On the other hand, it is a mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sic Customs Duty, it also attracts anti-dumping duty in terms of Section 9A of the Customs Tariff Act, 1975, if the aforesaid product imported, is originated from People's Republic of China, European Union, Kenya, Iran, Pakistan, Ukraine and USA. In terms of Notification No.34/2012-Customs (ADD) dated 03.07.2012, anti-dumping duty at various rates were prescribed when soda ash is imported from these countries. The Designated Authority for anti-dumping duties initiated a mid-term review and in terms of Notification No.15/28/2014-DGAD dated 23.09.2016 recommended revoking of the anti-dumping duty levied in terms of the above Notification. The Notification No.55/2016-Customs (ADD) dated 21.12.2016 was issued by the Government of India resc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.34/2012 will be subjected to anti-dumping duty. Hence, the present writ petition is filed seeking for the relief as stated supra. 3. A counter affidavit is filed by the respondents, wherein, it is stated as follows: The imposition of anti-dumping duty on the import of Soda Ash in terms of Notification No.34/2012 dated 03.07.2012 levied on import from the specific countries with different rates for a period of five years valid upto 02.07.2017. Thereafter, by Notification No.55/2016- Customs (ADD) dated 21.12.2016 based on the mid-term review of Notification No.15/28/2014-DGAD dated 23.09.2016, the Central Government proposed for revoking the levy of ADD imposed in terms of Notification No.34/2012. The above said proposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on import of subject matter from the subject countries. The said order dated 14.12.2018 is an appealable order before the Customs, Excise and Service Tax Appellate Tribunal. Hence, the interest of Revenue has to be protected by imposing certain conditions on the petitioner. 4. Mr.S.Murugappan, learned counsel for the petitioner submitted that the crux of the issue before this Court is that whether the respondents are entitled to collect anti-dumping duty from the petitioner in respect of import of Soda Ash from the countries referred supra, in the absence of any statutory right conferred on them, especially, when such right conferred through the Notification got expired already on 02.07.2018. He further contended that even according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter from the subject countries. It is an admitted case of the respondents that as on date, no notification is in force empowering the collection of ADD. On the other hand, it is a matter of fact such power conferred on the authorities through issuance of relevant notification ceased to exist after 02.07.2018. Hence, I am of the view that there is no justification on the part of the respondents in seeking for any interim protection for releasing the goods without collecting the anti-dumping duty on the reason that the order passed by DGAD dated 14.12.2018 is an appellable order. Needless to say that the respondents cannot insist upon the petitioner to protect the interest of the Revenue towards the anti-dumping duty in the absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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