Retrospective anti-dumping duty upheld where final levy was imposed from the date of provisional duty.

Rule 20(2)(a) of the Anti-Dumping Rules, read with section 9A(1) of the Customs Tariff Act, permits final anti-dumping duty to be imposed with retrospective effect from the date of provisional duty. The expiry of the provisional notification in the intervening period does not defeat the subsequent final levy. On that basis, anti-dumping duty for imports during the interregnum was sustained, and the demand was upheld in favour of the Revenue.

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Issues: Whether final anti-dumping duty could validly be levied from the date of imposition of provisional anti-dumping duty, even though the provisional notification had expired during the interregnum period.

Analysis: The dispute turned on the effect of Rule 20(2)(a) of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, read with Section 9A(1) of the Customs Tariff Act, 1975. The prevailing view, as recognised by the Tribunal, was that the Government has the power to impose final anti-dumping duty with effect from the date of provisional duty and that such levy is not defeated merely because the provisional notification expired before the final notification was issued.

Conclusion: The issue was answered against the assessee and in favour of the Revenue; the demand of anti-dumping duty for imports during the interregnum period was upheld.

Ratio Decidendi: Under Rule 20(2)(a) of the Anti-Dumping Rules, final anti-dumping duty may be imposed retrospectively from the date of provisional duty.

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