Anti-dumping duty differential not recoverable when final duty exceeds provisional levy under the governing rule.

Rule 21 of the Anti-Dumping Duty Rules provides that where the final anti-dumping duty exceeds the provisional duty already levied, the differential amount is not to be collected from the importer. The text treats this rule as clear and unambiguous and notes that the Tribunal followed its earlier view on the same issue. On that basis, the differential anti-dumping duty was stated to be unrecoverable and the demand liable to be set aside, with consequential relief to follow.

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Issues: Whether differential anti-dumping duty could be collected from the importer where the final anti-dumping duty was higher than the provisional duty already imposed and collected.

Analysis: Rule 21 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles for Determination of Injury) Rules, 1995 expressly provides that where the anti-dumping duty finally imposed exceeds the provisional duty already levied, the differential amount is not to be collected from the importer. The provision is treated as clear and unambiguous, and the Tribunal followed its earlier view on the same point.

Conclusion: The differential anti-dumping duty was not recoverable from the importer, and the demand was liable to be set aside.

Final Conclusion: The appeals succeeded and the demand of differential anti-dumping duty was annulled with consequential relief.

Ratio Decidendi: Where the final anti-dumping duty exceeds the provisional duty, the differential cannot be recovered from the importer if the governing rule bars such collection.

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