Anti Dumping Duty on Sodium Hydrosulphite - Long Story of Resurrection
PROVISIONAL anti dumping Duty was imposed on the import of Sodium Hydrosulphite originating in, or exported from the People's Republic of China by Notification No. 28/2001-Customs, dated: March 12, 2001. This Notification lapsed on 11.09.2001. But as far as the Board is concerned, notifications simply don't lapse; they can be resurrected.
By Notification No. 114/2001-Cus., dated 2-11-2001, the duty was again imposed, of course, with effect from the date of provisional imposition that is 12.03.2001. So this would have expired on 11.3.2006.
By Notification No. 25/2006-Cus., dated 10-3-2006, this notification was extended till the 11th day of March, 2007.
By Notification No. 108/2006-Cus., dated 16-10-2006, the duty was re-imposed for another five years.
By Notification No. 133/2009-Cus., dated 09-12-2009, the duty was re-imposed to be in force up to 15.10.2011.
So, this expired on 15.10.2011. But anti dumping notifications don't expire as notified; they have many rebirths.
Now the Government has extended the validity of the notification till 13 th October 2012 and that too in a very callous manner.
The amendment says,
"In the said notification [133/2009-Cus], at the end, the following shall be added , namely: -
"This notification shall remain in force up to and inclusive of the 13th October, 2012, unless the notification is revoked earlier".
Now Notification No. 133/2009 already ends with the following sentence, "This notification shall remain in force upto and inclusive of the 15th October, 2011 unless the notification is revoked earlier."
So, with the latest amendment, this notification is valid up to 15.10.2011 and also up to 13.10.2012. Impossible? Board at its best? When the notification provides two options, the importer can choose the one that is better suited to him.
Notification No. Dated: December 20, 2011