Retrospective levy of definitive Anti-Dumping Duty (ADD)

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....rregnum period between the date of expiry of provisional anti-dumping duty and imposition of final ADD, and whether it should be applied retrospectively from the date of imposition of provisional levy. 3. Section 9A of the Customs Tariff Act 1975 provides for levy of ADD. Sub-section (2) of this Section stipulates that pending determination in accordance with provisions of this Section and the rules made thereunder, the Central Government may impose an anti-dumping duty on the basis of provisional estimates. Rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as ADD rules) provides for levy of provisional anti....

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....r to the Ministry of Law & Justice on this issue. Law Ministry in its opinion (copy enclosed) had concluded that even if no provisional duty was collected during the intervening period after six months of the provisional duty, the goods shall attract the duty on imposition of final duty with a difference that the duty shall be collected on imposition of final duty. 7. The matter has since been decided by the principal bench of CESTAT in matter of Nitco Tiles Ltd. V/s Designated Authority {2006(193) ELT 17(Tri.-Del.)}. The Hon'ble Court has held that "Rule 20(2)(a) is intra vires the provisions of the said Act and the anti-dumping duty has been validly imposed with effect from the date of imposition of the provisional anti-dumping duty and ....