Anti-dumping duty cannot be retrospectively recovered once the provisional levy has lapsed and no charge was in force.

Anti-dumping duty is chargeable only when supported by a valid notification under the Customs Tariff Act, and once a provisional duty lapses, imports made during the gap are not subject to an existing levy. A later notification cannot retrospectively create chargeability for a past period when no duty was in force. On that reasoning, retrospective recovery was impermissible and the demand was rightly set aside.

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Issues: Whether anti-dumping duty could be recovered retrospectively when, at the time of import, the provisional anti-dumping duty had lapsed and no levy was then in force.

Analysis: Anti-dumping duty becomes chargeable only by a valid notification under Section 9A of the Customs Tariff Act, 1975. Rule 13 of the Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 limits the life of the provisional duty, and once that provisional levy lapses, the goods imported during the interregnum are not subject to an existing charge. A later notification cannot create chargeability for a past period when no duty was leviable, because retrospective effect cannot supply the basic charge itself.

Conclusion: Retrospective recovery was impermissible and the Commissioner (Appeals) was in setting aside the demand.

Final Conclusion: The Revenue's challenge failed, and the order dropping the anti-dumping duty demand was upheld.

Ratio Decidendi: Anti-dumping duty is chargeable only when the levy is in force, and a later notification cannot retrospectively create a duty burden for a period during which no charge existed.

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