Anti Dumping Duty on Acetone - Yet another Resurrection!
EASTER is just less than a week away and it marks the resurrection of Jesus Christ. Jesus rose from the dead on the third day after his crucifixion, but for the CBEC, every day is Easter - they perform the miracle of resurrecting dead notifications, especially those relating to Anti Dumping.
Provisional Anti Dumping Duty on imports of Acetone originating in, or exported from, Thailand and Japan, was imposed by Notification No. 45/2010 - Cus dated 9 th April 2010. This Notification very clearly mentioned that the Anti Dumping Duty imposed under this notification shall be effective up to and inclusive of October 8, 2010.
So the notification expired on 9 th October, 2010.
The Board was in deep slumber for six months.
Now they have imposed definitive anti dumping duty on these goods for a period of five years, but from the date of provisional anti dumping, that is 9 th April, 2010.
But what happens during the period 9 th October 2010 to 17 th April 2011.
Should the irresponsible slumber the Revenue officers cause untold misery to the importers? Just because they assume reprehensible retrospective powers, do they have the power to legally harass the citizens?
Does anyone ever ask the Board officials as to why they failed to extend the notification's validity before its expiry or is sleeping one of the privileges conferred on the babudom?
Notification No. , Dated: April 18, 2011