Anti Dumping Duty on Silk - Amendment Smuggled in
CUSTOMS normally prevents smuggling, but when it comes to a notification, they are adept in smuggling in amendments.
By Notification No. 121/2006-Customs dated the 26th December, 2006, they imposed anti dumping duty on various silk items falling under Tariff Item ‘5007 90 00'.
By Notification No. 109/2008 – Cus NT dated 24.09.2008, they amended the Tariff and ‘5007 90 00', became ‘5007 9090', ‘5007 90 10' and 5007 90 90'. So the entry 5007 90 00, was deleted.
But they forgot to make the amendments in Notification No. 121/2006 and so anti dumping duty continued to be levied on a non existing tariff entry from 24.09.2008. Now they are making an amendment to include ‘5007 90 10' and 5007 90 90'. Now when is the amendment effective? Is it from the date of issue or from the original date of notification? Department and Tribunal will rule either way and litigation will travel North!
The audacity of the Babu in such an innovative backdoor amendment, is simply amazing. Now that they don't have any respect for even the Parliament, they don't want to even take the retrospective amendment route, which is rather cumbersome, they have chosen the easier route of smuggling in an amendment. The Under-Secretary in the Board is the most powerful lawmaker in the country – far above Parliament and Supreme Court.
CBEC Notification No. 43/2011-Cus., Dated: May 27, 2011