Anti dumping duty on Vitamin A Palmitate - Resurrected
NEARLY five years ago, in DDT 732 - 01.11.2007, I wrote
Provisional Anti dumping Duty was imposed on Vitamin A Palmitate originating in, or exported from, Switzerland and the People's Republic of China vide Notification No. 47/2007-CUSTOMS, dated the 28th March, 2007, which by the Notification itself had prescribed its demise date as 27th September, 2007. Now more than a month later, Government has imposed the anti dumping duty and it has the cheeks to say that it is effective from the first date of provisional imposition that is 28.3.2007.
The period 27th September to 29th October 2007, when the government was in deep slumber is regularised. Remember the days of “the King can do no wrong”
So, definitive anti dumping duty was imposed by Notification No , Dated: October 30, 2007 with effect from 28.03.2007. This notification expired on 27.03.2012 and on this date, apparently the Board was sleeping and allowed the notification to lapse.
By 12th April 2012, they woke up and extended the validity of the notification up to 27 March 2013.
So, there was no notification for anti dumping duty on this product from 28.03.2012 to 11.04.2012.
Even as per the Board's Circular, anti dumping duty cannot be collected during this period.
How long will the Board continue with this kind of retrospective legislation and illegal collection? It is understandable if they forget one or two notifications, but it has become a habit with the Board to allow notifications to lapse and then resurrect them, with absolute impunity and contempt for the taxpayer.
Has the Indian Constitution given the Babus a blanket right to commit mistakes and rectify them retrospectively? Don't they ever feel ashamed that they are not able to amend their notifications before they (notifications, not babus) lapse?
Why can't they outsource the notification manufacturing business?
Notification No. , Dated: April 12, 2012