https://www.taxtmi.com/caselaws?id=344255 The SC dismissed the Revenue's appeal regarding anti-dumping duty on Acrylonitrile Butadiene Rubber imports from Korea and Germany. The case centered on whether sunset review could be initiated after the original notification's expiry date of January 1, 2014, when the review notification was issued on January 23, 2014. The SC held that while sunset review must be initiated before the five-year period expires per Section 9A(5) of CTA 1975, no public notice or gazette notification is required as a pre-condition for initiating such review. However, the court ruled that the January 2, 2009 notification had lapsed on January 1, 2014, and since it no longer existed on January 23, 2014, it could not be amended retrospectively. The notification was deemed temporary legislation that could not be amended after its expiry, making the subsequent amendment legally invalid. en-us Fri, 09 Jun 2017 00:00:00 +0530 Thu, 17 Jul 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344255 The SC dismissed the Revenue's appeal regarding anti-dumping duty on Acrylonitrile Butadiene Rubber imports from Korea and Germany. The case centered on whether sunset review could be initiated after the original notification's expiry date of January 1, 2014, when the review notification was issued on January 23, 2014. The SC held that while sunset review must be initiated before the five-year period expires per Section 9A(5) of CTA 1975, no public notice or gazette notification is required as a pre-condition for initiating such review. However, the court ruled that the January 2, 2009 notification had lapsed on January 1, 2014, and since it no longer existed on January 23, 2014, it could not be amended retrospectively. The notification was deemed temporary legislation that could not be amended after its expiry, making the subsequent amendment legally invalid. Case-Laws Customs Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344255