TaxTMI 
TaxTMI 
2023 (9) TMI 666
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....ng duty on phenol originating in or exported from Korea, Taiwan or USA. The said recommendation of DGAD was acted upon vide customs Notification No. 30/2008-Cus dated 03.03.2008. Later in respect of phenol exported from Taiwan or USA, the DGAD issued final findings dated 09.02.2012. In the said findings the DGAD determined that during the period of investigation i.e. from January 01, 2010 to December 31, 2010, where imports of phenol, lower dumping margin with no injury and recommended withdrawal of levy of anti-dumping duty. The said determination of lower dumping margin and negative injury was done by DGAD vide its final findings No. 15/31/2010- DGAD dated 09.2.12, in the midterm review in respect of imports of Phenol. DGAD therefore, rec....
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..... We find that the impugned order denied the refund claim solely on the ground that the notification resending rescinding the anti-dumping duty does not apply to past clearances. The entire argument in the impugned order is based on the following words appearing in the said notification "except as respects things done or omitted to be done before such suppression". This exact expression has been examined by Hon'ble High Court of Madras in case of Vetcare Organics Pvt Ltd (supra), wherein following has been observed: "12. We agree with the submission of the learned Senior Counsel appearing for the appellant/assessee in respect of his submission on the vires of the portion of Notification No. 5/2001, dated 22- 1-2001, in so far as it seeks ....
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.... cannot proceed further to preserve any order or reserve any jurisdiction on an authority, to protect any act done, either provisionally or otherwise or confer authority to assume jurisdiction to make a fresh levy. 14. In this regard, Rule 19 assumes significance. It states that any provisional duty imposed under Rule 13 of the Rules and antidumping duty imposed under Rule 18 of the Rules, shall be on a non-discriminatory basis and applicable to all imports of such articles from whatever sources found dumped. Thus, on a reading of Rules 17, 18 and 19 of the Rules, it is clear that the assumption of authority to levy anti-dumping duty, rests on a positive finding on dumping, which is injurious to the local market, and that, once the findi....
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....s found on the preliminary imposition made on a prima facie view, it is no doubt true that a provisional demand was made on the assessee. The said demand was challenged by the assessee. Unsuccessful before the various Authorities, the assessee filed a Review Petition before the Designated Authority. On consideration of the materials, the Designated Authority gave the findings in favour of the assessee by passing Notification No. 5/2001 dated 22-1- 2001, that there was no anti-dumping. Once those findings as regards anti- dumping remained unchallenged in any manner by the Revenue, as already pointed out, the next consequence would be applying Rule 18(4) of the Rules. instead of doing so, Notification No. 5/2001- Cus., dated 22-1-2001 travell....
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....nated efforts of all the Departments of the Government, in general. As enunciated in the Policy, given the objective as stated above, the various Wings of the Government must act with a shared vision and commitment to facilitate better export promotion. The latter portion of the Notification, which is under challenge before this Court, clearly demands the attention of the respondents to the policy of the Government, to give a full thrust to it and not to whittle it down on any assumed interest in the name of implementing the Anti- Dumping Laws. Hence the import of raw materials for export under QBAL Scheme cannot be subjected to anti-dumping duty. 19. In the light of the decision that we have taken in the writ Petition challenging the la....