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Continuation of Anti-Dumping duty made After Expiry of Duty Period is Invalid

In UNION OF INDIA AND ANOTHER vs M/S. KUMHO PETROCHEMICALS COMPANY LIMITED AND ANOTHER, the questions before the apex Court was that, (1) whether the order of continuation of anti-dumping duty, made after expiry of the duty period, is bad in law? (2) Whether such a Notification issued after the expiry date of the original Notification is without any legal authority and is, therefore, null and void?

The two judge bench comprising of Justice A.K Sikri and Justice Ashok Bhushan upheld the finding of the High Court that once the earlier Notification by which anti-dumping duty was extended by five years, i.e. up to January 01, 2014, expired, the Central Government was not empowered to issue any Notification after the said date, namely, on January 23, 2014, inasmuch as there was no Notification in existence the period whereof could be extended. It was also held that the High Court, has rightly held that the Notification extending anti-dumping duty by five years, i.e. up to January 01, 2014 was in the nature of temporary legislation and validity thereof could be extended, in exercise of powers contained in second proviso to sub-section (5) of Section 9A of the Act only before January 01, 2014.

Article referred: http://www.taxscan.in/order-continuation-anti-dumping-duty-made-expiry-duty-period-invalid-sc/8431/

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