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<h1>Court Invalidates Extension of Anti-Dumping Duty Post-Expiry</h1> <h3>C.J. SHAH & CO. Versus COMMISSIONER OF CUSTOMS, KANDLA</h3> C.J. SHAH & CO. Versus COMMISSIONER OF CUSTOMS, KANDLA - 2019 (370) E.L.T. 1094 (Tri. - Ahmd.) Issues:- Extension of anti-dumping duty beyond the expiry of the original notification- Interpretation of Section 9A(5) of the Customs Tariff Act, 1975- Validity of extending anti-dumping duty post-expiry of the original notificationExtension of anti-dumping duty beyond the expiry of the original notification:The case involved the appellant importing two consignments of Propylene Glycol from the USA and facing a demand for Anti-dumping Duty as per Notification No. 117/2009-Cus. dated 13-10-2009, extending the Notification No. 105/2004-Cus. dated 8-10-2004. The appellant challenged the demand, arguing that the original notification expired on 8-10-2009 and could not be extended as it was no longer in force. The appellant relied on the Supreme Court judgment in Union of India v. M/s. Kumho Petrochemicals Co. Ltd. The appellant contended that the extension of the notification imposing anti-dumping duty could only be done during the recurrence of the original notification.Interpretation of Section 9A(5) of the Customs Tariff Act, 1975:The Ld. Counsel for the appellant argued that under Section 9A(5) of the Act, the imposition of anti-dumping duty could be extended by issuing a fresh notification, but the duty could be revoked earlier. The Central Government could extend the duty after review if it deemed necessary in public interest. The second proviso to sub-section (5) allowed the duty to remain in force even after the expiry of five years, but a notification was necessary for such extension. The High Court's interpretation emphasized that the duty could not be continued automatically after the expiry of the original notification.Validity of extending anti-dumping duty post-expiry of the original notification:The Hon'ble Supreme Court's judgment highlighted that once an anti-dumping duty notification expired and was non-existent, it could not be extended. In the present case, the Notification No. 105/2004-Cus. had expired on 8-10-2009, and the extension through Notification No. 117/2009-Cus. on 13-10-2009 was invalid as the original notification was not in existence. Therefore, the imposition of anti-dumping duty based on the extended notification post-expiry was deemed unsustainable. Consequently, the appeal was allowed, and the impugned order was set aside.This detailed analysis of the judgment showcases the key issues of extension of anti-dumping duty, the interpretation of Section 9A(5) of the Customs Tariff Act, and the validity of extending the duty post-expiry of the original notification, providing a comprehensive understanding of the legal reasoning and implications involved in the case.