Anti Dumping Duty on Peroxosulphates- Yet another Resurrection
PROVISIONAL anti dumping duty on ‘Peroxosulphates' also known as ‘Persulphates', originating in, or exported from, China PR and Japan, was imposed by Notification No. 40/2007-Cus dated 19.03.2007. Definitive anti dumping duty was imposed on this product with effect from the date of provisional imposition, by Notification No. 96/2007-Customs, dated 29th August, 2007. This notification was to be valid till 18th March 2012 and had expired on 19th March 2012.
But Government strongly believes in resurrection to take care of their slumber. They obviously forgot about this notification on 18th March and allowed it to lapse. Now, it is extended till 18th March 2013.
It is understandable when the Revenue officers have no respect for the Courts or Parliament, but what do you do when the Board has no respect for the Board?
In Circular No. 28/2011-Cus dated 08.07.2011, Board had emphatically clarified that Thus, a definitive/final anti-dumping duty can be collected beyond the stipulated period only when a notification extending the levy has been issued, before the expiry of the parent notification.
Ignoring its own circular, Board has now extended the validity after the expiry of the notification!
Notification No. , Dated: April 4, 2012