Anti-dumping duty levy on titanium dioxide imports failed after the underlying notification was quashed, with refund directed.

The Gujarat HC noted that Instruction No. 33/2025 had been issued following the Calcutta HC's decision quashing Notification No. 12/2025-Customs (ADD), which had imposed anti-dumping duty on titanium dioxide imports from China. As the petitioner's demand and the order-in-original were founded on that notification, the legal basis for the levy no longer survived. The order-in-original dated 22.07.2025 was therefore quashed and set aside, and the duty collected was directed to be refunded within 12 weeks.

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Issues: Whether the order-in-original levying anti-dumping duty on imports of titanium dioxide and the duty collected thereunder were liable to be quashed and refunded in view of the subsequent instruction and the Calcutta High Court's decision quashing the notification on which the demand was founded.

Analysis: The issuance of Instruction No. 33/2025 was not in dispute. The Court noted that the instruction had been issued in consequence of the Calcutta High Court's judgment quashing Notification No. 12/2025-Customs (ADD) dated 10.05.2025, which had imposed anti-dumping duty on imports of titanium dioxide originating in or exported from China. Since the petitioner's demand and the impugned order-in-original were founded on the same notification, the basis of the levy no longer survived.

Conclusion: The order-in-original dated 22.07.2025 was quashed and set aside, and the duty collected from the petitioner was directed to be returned within 12 weeks.

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