Customs - Anti Dumping Duty on CD-Rs - Dead Notification Resurrected
IT has been a long time since we had an opportunity of reporting the legislative alchemy of the CBEC in giving life to lifeless notifications. We were under the wrong impression that Board has put a stop to resurrecting dead notifications. But they are back with this totally illegal manipulation.
By Notification No. 105/2006-Cus dated 6th October 2006, provisional anti dumping duty was imposed on imports of Compact Discs-Recordable (CD-Rs) originating in or exported from China PR, Hong Kong, Singapore and Chinese Taipei. By Notification No. 78/2007–Cus dated 29th June 2007, definitive anti dumping duty was imposed on these products with effect from the date of provisional imposition that is 6th October 2006. AND THIS EXPIRED ON 5TH OCTOBER 2011.
Now the Government has smuggled in an amendment by which the notification is made valid till 3rd October 2012 – more than a month after it expired! When the Board indulges in this kind of fraud, how can it expect the assessees to be perfect and honest?
Notification No. , Dated: November 14, 2011