Quashed anti-dumping duty notification cannot sustain a demand order; duty collected under it must be refunded.

Once the foundational notification levying anti-dumping duty on titanium dioxide imports was quashed, any order-in-original confirming duty under that notification could not survive. The customs instruction issued after the Calcutta High Court ruling was not in dispute, and the demand based on the invalid notification was therefore unsustainable. Consequential refund of the duty already collected was warranted, and the amount was directed to be returned within 12 weeks.

---

---

Issues: Whether the order-in-original confirming anti-dumping duty on imports of titanium dioxide was liable to be quashed and the duty collected from the petitioner was liable to be refunded in view of the later instruction issued after the Calcutta High Court's decision.

Analysis: The instruction issued by the customs authorities pursuant to the Calcutta High Court's judgment was not in dispute. Since the notification levying anti-dumping duty on the relevant imports had already been quashed, the demand based on that notification could not survive. The impugned order-in-original was therefore unsustainable and consequential refund of the duty collected was warranted.

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

Ratio Decidendi: Once the foundational notification levying anti-dumping duty is quashed, any demand order and collection made under it cannot survive and consequential refund follows.

---