Anti Dumping Duty - No Resurrection, But Who is Responsible for Loss of Revenue?
THE Anti Dumping Duty on imports of certain Rubber Chemicals, namely, MOR, PX13 and TDQ, falling under Chapter 29 and 38 of the First Schedule to the Customs Tariff Act, originating in, or exported from, European Union, People's Republic of China, Chinese Taipei and the United States of America, imposed vide Notification No. 94/2005-Customs, dated the 20th October, 2005 with effect from 7th July 2005.
This Notification had expired on 6th July 2010.
Government had extended the validity of the notification till 11th May, 2011 by Notification No. 132/2010 - Cus dated 28.12.2010 – more than six months after its death!
Now, on 11th May 2011, they forgot to extend it and so the notification lapsed. Now the Government has re-imposed the duty with effect from 28.07.2011 for a period of five years. This time there is no resurrection and the duty is imposed prospectively, but was there no dumping and injury during the period from 12th May 2011 to 27th July 2011?
Who is responsible for the injury and loss of revenue during this period?
Notification No. , Dated: July 28, 2011