2005 (7) TMI 166

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.... 3,02,000 pieces each of CFL lamps while M/s. Orient Impex filed Bills of Entry on 15-11-2002 and 11-11-2002 for clearance of 1,52,000 pieces each of CFL lamps. The goods were classified under Chapter 8539 and assessed accordingly. Subsequently, the Government of India issued Notification No. 138/2002-Cus., dated 10-12-2002 imposing definitive anti-dumping duty on all imports of CFL from People's Republic of China and Hong Kong and as per Para 2 of the said Notification, the anti-dumping duty was to be levied with effect from the date of imposition of provisional anti-dumping duty i.e. 21-12-2001. The validity of the provisional anti-dumping duty is only for 6 months. Hence it was in force only up to 26-6-2002. When the goods were imported,....

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....on of the Hon'ble Supreme Court in the case of ITW Signode India Ltd. v. Collector of Central Excise [2003 (158) E.L.T. 403 (S.C.)] wherein it is held that Retrospective effect can be given in case of curative and validating statute. He also referred to the opinion of the Ministry of Law, according to which anti-dumping duty can be levied during the interregnum period which is after the expiry of provisional anti-dumping duty and before imposition of definitive anti-dumping duty. 5. The learned Advocate referred to the Rule 13 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, according to which the provisional duty would be in force only fo....