Customs Notification Validity Upheld: Anti-Dumping Duties and Sunset Review Extension u/s 9A(5) and 2020 Act Provisions.

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....Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of the existing anti-dumping duty under the first proviso to section 9A(5) is not accepted, then the notification dated 09.06.2020 would be a valid notification. If the contention of the appellant is not accepted, the notification dated 09.06.2020 would still be a valid notification because the time limit gets extended in view of the provisions of section 6 of the 2020 Act. - AT....