TMI Blog2023 (1) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... e said expiry by Notification No. 117/2009 dtd. 13.10.2009 is valid in law. The demand confirmed by the adjudicating authority is not sustainable - Appeal allowed. - Customs Appeal No. 221 of 2012 - A/10096/2023 - Dated:- 23-1-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri J.C. Patel and Rahul Gajera (Advocate) appeared for the Appellant Shri G. Kirupanandan, Superintendent (Authorized Representative) for the Respondent ORDER The brief facts of the case are that the appellant have imported two consignments of Propylene Glycol from USA falling under CTH 29053200 and filed two Bills of Entry dated 09-10-2009 and 16-10-2009 and cleared the goods, which were duly assessed by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent matter is whether Anti-dumping duty on Propylene Glycol, which was imposed by Notification No. 105/2004 dtd. 08.10.2004 and which came to an end on 08.10.2009 by virtue of Section 9A(5) of the Customs Act, 1962, can be demanded in respect of goods imported after 08.10.2009, when the same had not been extended before the said expiry on 08.10.2009 and whether the extension after the said expiry by Notification No. 117/2009 dtd. 13.10.2009 is valid in law. 5. We find that in the identical facts in appellant s own matter this tribunal vide final order dtd. 25.06.2019 held as under:-- 4 . We have carefully considered the submission made by both the sides and perused the records. We find that in the identical facts and on the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Likewise, when a review is initiated but final conclusion is not arrived at and the period of five years stipulated in the original notification expires in the meantime, as per second proviso the anti-dumping duty may continue to remain in force . However, it cannot be said that the duty would automatically get continued after the expiry of five years simply because review exercise is initiated before the expiry of the aforesaid period. It cannot be denied, which was not even disputed before us, that issuance of a notification is necessary for extending the period of anti-dumping duty. Reason is simple. There is no duty or tax can be imposed without the authority of law . Here, such a law has to be in the form of an appropriate notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the expiry of the period of five years, which is the life of the Notification imposing anti-dumping duty. Even otherwise, Notification dated January 23, 2014 amends the earlier Notification dated January 2, 2009, which is clear from its language, and has been reproduced above. However, when Notification dated January 2, 2009 itself had lapsed on the expiry of five years, i.e. on January 1, 2014, and was not in existence on January 23, 2014 question of amending a non-existing Notification does not arise at all. As a sequitur, amendment was to be carried out during the lifetime of the Notification dated January 2, 2009. The High Court, thus, rightly remarked that Notification dated January 2, 2009 was in the nature of temporary legi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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