Anti-dumping duty effective from provisional levy date upheld where final notification matched the statutory scheme.

Anti-dumping duty may be imposed by final notification after completion of investigation where the statutory scheme and rules permit the levy to operate from the date of the provisional duty. The final notification need not be issued before expiry of the provisional notification if it expressly adopts that effective date. The refund and differential collection rule applies to amounts collected under the provisional order and does not prevent levy on imports made after the provisional notification lapses. On this reasoning, the levy is treated as consistent with the anti-dumping framework and not as invalid retrospective taxation.

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Issues: Whether anti-dumping duty could be levied on imports made after the expiry of the provisional notification when the final notification under the anti-dumping regime made the duty operative from the date of the provisional levy.

Analysis: The final notification was issued under the provision empowering imposition of anti-dumping duty after the conclusion of the investigation and expressly made the levy effective from the date of the provisional duty. The scheme of the anti-dumping provisions and the relevant rules permitted such commencement of duty and did not require the final notification to be issued before expiry of the provisional notification. The rule relating to refund and differential collection did not bar levy on imports made after the provisional notification had expired, since it dealt with amounts collected under the provisional order and not with imports made thereafter. The levy under the final notification was therefore consistent with the statutory scheme and was not an invalid retrospective levy.

Conclusion: Anti-dumping duty was validly leviable on the imports, and the demand was sustainable in favour of the Revenue.

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